‘Cattle feed in cake form’ classifiable under CTH 23099010

In re Ramu Chettiar Srinivasan (GST AAR Tamilnadu) 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 Secti...