groundnut oil meal protein portion of the compound feed being exported by the petitioners.
3. The compound animal feed which is exported is comprised ... schedule. These feeds are of different types like feeds for cattle, feeds for poultry, feeds for sheep etc. and are essentially compounded
Veterinary & Animal Sciences University to the effect that import of vitamin premix in concentrates is for the preparation of compounded animal feed. The learned ... concentrate for compounded animal feed would apply to the product imported being Premix vitamin for animal feed manufacture or not. As Against this, the Revenue
have contended (a) that the break-up of the animal feed shows that the animal compound feed consists of de-oiled cakes. That it hence ... said case the very question arose viz. whether animal feed or animal compound feed fell within the provisions of Section 19 of the Customs
animal feeds, supplementary animal feeds and preparations for use in making the complete feeds or supplementary feeds. The preparations for use in making complete feeds ... part of the animal feed, but these supplements are not by themselves animal feed as one would understand 'Animal Feed'. We think, however
animal
feed and supplied to industry for the said purpose. The imported
vitamins are specifically formulated for animal feed and are labelled
"for animal ... Feed).
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(B) Preparations for supplementing (Balancing) farm-produced feeds
(Feed Supplements), and;
(C) Preparations for use in making the complete feeds or
supplementary feeds
others [1981
ELT 555 (Bom.)] in a case involving import of animal compound feed
consisting of several ingredients held as under:
12. Now Section ... articles". In
the present case, the goods viz. the animal
compound feed does not consist of a set of articles
for, as stated above
Complete feeds;
(iii) animal feed preparations for supplementing/balancing farm-
produced feed i.e., feed supplements;
(iv) animal feed preparations, for use in making ... animal feeds, supplementary animal feeds and preparations for
use in making the complete feeds or supplementary feeds. The preparations
for use in making complete feeds
Complete feeds;
(iii) animal feed preparations for supplementing/balancing farm-
produced feed i.e., feed supplements;
(iv) animal feed preparations, for use in making ... animal feeds, supplementary animal feeds and preparations for
use in making the complete feeds or supplementary feeds. The preparations
for use in making complete feeds
goods can be covered under ITC (HS) Code 23099001 as 'Compounded Animal Feed' which were restricted for import or under ITC (HS) Code ... neither 'Compounded Animal Feed' nor 'Concentrate for Compounded Feed' but the same are 'Poultry Feed Supplement'. They have also
whether Vitamin
AD3 mix (feed grade)/animal feed supplement could be
included under the head ‘animal feed, including
compound livestock feed’. The Bombay High ... scope of exemption to the effect
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that ‘animal feed, including compound livestock feed,
animal feed supplements and animal feed concentrates’.
This Court indeed countenanced
