2003 (9) TMI 427 - AT - Customs

Summary

Issues: Dispute over classification of goods under ITC (HS) Code 23099001 as 'Compounded Animal Feed' or under ITC (HS) Code 23099003.10 as 'Poultry Feed'.

In this judgment by the Appellate Tribunal CESTAT, MUMBAI, the primary issue revolved around the classification of goods under specific ITC (HS) codes. The dispute centered on whether the impugned goods should be categorized as 'Compounded Animal Feed' under Code 23099001, which was restricted for import, or as 'Poultry Feed' under Code 23099003.10, which had no import restrictions. The Commissioner of Customs initially classified the goods as 'Compounded Animal Feed,' thereby restricting their import. However, the appellants contended that the goods were actually 'Poultry Feed Supplement,' supported by certifications from relevant agencies and manufacturers, along with a reference to a previous Supreme Court decision regarding animal feed supplements.

Upon hearing both parties and examining the case records, the Tribunal concluded that the impugned goods, being a 'Poultry Feed Supplement,' fell within the broader category of 'Poultry Feed' and were thus eligible for free import under ITC (HS) Code 23099003.10. Consequently, the Tribunal set aside the initial order and allowed the appeal, thereby permitting the import of the goods classified as 'Poultry Feed Supplement.' The judgment highlights the importance of accurate classification under the relevant codes to determine import restrictions and permissions effectively.