case is whether the impugned goods can be covered under ITC (HS) Code 23099001 as 'Compounded Animal Feed' which were restricted for import ... under ITC (HS) Code 23099003.10 as 'Poultry Feed' which were freely importable. The Commissioner of Customs has held the impugned goods
cess of 0.05% and is classifiable under EXIM code 5002.00 of ITC (HS), classification of import and export items April, 1997 to March
under SH 6001.22 were restricted for import as per Exim Code 60012200 of ITC (HS) Classification of Import and Export Items 1997-2002 and could
petitioner has referred to Section VIII, Chapter 41 of the ITC(HS) Classification of Export and Import Items under the Exim Policy ... petitioner that the product that they have imported falls under Exim Code 4106 40 00 which is indicated as "free" under the policy
