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TMI Blog2019 (8) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Tariff as Preparation of a kind used in Animal Feeding - Compounded animal feed, 2309 90 10. The same is exempted in case of intra-state supplies vide sl.no. 102 of Notification No. 2/2017 -Central Tax (Rate) dated 28 th June 2017 as amended and sl.no. 102 of Notification No. II(2)/CTR/532(d-5)/2017 dated 29 th June 2017 as amended and in case of interstate supplies vide Sl.No. 102 of Notification No. 2/2017 -Integrated Tax(Rate) dated 28 th June 2017 as amended. X X X X Extracts X X X X X X X X Extracts X X X X ..... f their sister concern M/s. C.P.R Mill in Order No. 8/AAR/2018 = 2018 (9) TMI 1336 - AUTHORITY FOR ADVANCE RULING, TAMILNADU 2.2 They have also stated that right from the inception under the sales tax enactment, cattle feed in cake form manufactured by them were eligible for exemption under the TNGST Act 1959, under the TNVAT Act 2006. They submit that since the product manufactured by them could be used only as cattle feed meant for animals there cannot be any liability by way of tax under GST Act. In view of the above facts the applicant requested to issue an Advance ruling with regard to the classification of their product "Cattle feed in cake form". 3. The Authorized Representative of the Applicant was heard in the matter on 23.07.2019. They submitted a written submission, a CD with videos of manufacturing. They stated that they are sister concern of M/s. C.P.R Mill Shri Aadhi Trading Company and use same labor and machinery. They use groundnut oil cake, broken rice, rice husk, jaggery, salt, water to make cattle feed. They submitted a written submission. They informed that they will submit copies of sale invoices, photos of sale products including packaging and write up on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spread over and then jaggery, salt & water are added, mixed, thoroughly crushed and left for condensing itself into solid form and steamed to result in 'Cattle feed in Cake Form'. The breakup of the ingredients for manufacturing cattle feed (in cake form) per 100 Kgs as given by the applicant is as follows: Raw Material Kgs Groundnut Oil Cake 23 Jaggery 4 Black & Broken Rice 60 Husked & Broken Rice 12 Salt 1 5. The issue before us is to determine the classification of - "Cattle Feed in Cake form" and as to whether the same is exempted. In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 5.1 To be precise, the question to be answered is whether the product is classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dogs or cat put up for retail sale 2309.90 - Other This heading covers sweetened forage and prepared animal feeding stuffs consisting of a mixture of several nutrients designed : (1) to provide the animal with a rational and balanced daily diet (complete feed); (2) to provide a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed); or (3) for use in making complete or supplementary feeds. The heading includes products of a kind used in animal feedings obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, for example, in the case of products obtained from vegetable materials, those which have been treated to such an extent that the characteristic cellular structure of the original vegetable material is no longer recognisable under a microscope. (II) OTHER PREPARATIONS (A) PREPARATIONS DESIGNED TO PROVIDE THE ANIMAL WITH ALL THE NUTRIENT ELEMENTS REQUIRED TO ENSURE A RATIONAL BALANCED DAILY DIET (COMPLETE FEEDS) The characteristic feature of these preparations is that they contain products from each of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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