Classification of goods - Chuni, by-product of Dal - Entry Tax - ‘Chuni’ is one of the 16 ingredients...

Classification of goods - Chuni, by-product of Dal - Entry Tax - ‘Chuni’ is one of the 16 ingredients into the making of ‘cattle feed’ and it is not the same thing as ‘cattle feed’ as occurring in Entry 66 of the Schedule to the OET Act. - The Court is of the view that ‘Chuni’ which is the by-product of ‘Dal’ is not ‘cattle feed’ and is therefore not amenable to entry tax - HC .....

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