AAR : 'Cattle feed in cake form' classifiable under HSN 23099010, exempt

Mar 18,2019

Tamil Nadu AAR holds that manufacture of 'Cattle feed in cake form' is classifiable under Chapter heading 23099010 and stands exempted under Sr. no. 102 of Notification 02/2017 - Central tax(rate)/lntegrated Tax (Rate); Notes that product is not merely groundnut oil cake / residue but is manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water and leaving the mixture for condensing itself into solid form and finally steamed; Further, notes applic...


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