Supreme Court · 2000 INSC 604 · Decided 15 December 2000
Collector of Customs and Central Excise, Guntur, ETC. ETC. v. M/S Surendra Cotton Oil Mills and FERT. CO. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 604 · [2000] SUPP. 5 S.C.R. 701
- Case number
- CIVIL APPEAL No. 3732/1989
- Decided
- 15 December 2000
- Bench
- U.C. BANERJEE, BRIJESH KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Tariff Act, 1975-Tariff Heading No. 21-Animalfeed-Export duty on de-oiled rice bran extraction, niger seed extraction of topicoa chips C and sesame seed extractions-Ingredients of animal feed-Held, ingredients of animal feed are not animal feed by themselves and not liable to export duty Tariff Heading No. 21 of the Second Schedule to the Customs Tariff Act, 1975 deals with 'animal feed' for levy of export duty. Respondents export D de-oiled rice bran extniction, niger seed extraction of topioca chips and sesame seed extractions. Revenue classified the products under Tariff
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