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DEPARTMENTAL CLARIFICATION

Bridge Mica [Heading 8 of the Export Schedule] under Notification No. 87/85-Cus., dated 17-3-1985 – Scope of the Explanation. – (1) The word ‘and’ appearing in the explanation to the Notification 87/85, dated 17-3-1985, between the words ‘area’ and ‘of’ should be read as ‘or’. Accordingly, Bridge Mica of less that 1.75 sq.inch in area of a stained first and inferior quality in sizes below number 5 are eligible for exemption under Customs Notification No. 87/85, dated 17-3-1985.

(2) Since the Notification does not envisage any tolerance limit no tolerance limit is available with regard to oversized mica blocks. – Madras Customs Public Notice No. 97/88, dated 25-4-1988.

CASE LAW – EXPORT TARIFF

Black Pepper and Black Pepper Powder (Ground Black Pepper) are two different commodities. – Collector v. Herbal Isolates (P) Ltd. – 1994 (74) E.L.T. 929 (Tribunal).

Cotton Linters is not raw cotton and, therefore, not liable to duty on export. – Phulchand & Sons v. Collector – 1984 (18) E.L.T. 49 (Tribunal).

Tapioca Chips is no ‘animal feed’ liable to export duty under Heading 21 of the Second Schedule to Customs Tariff Act. – Cougar International Pvt. Ltd. V. Collector – 1984 (16) E.L.T. 310 (Tribunal).

Oil Cake. – Solvent extracted oil cake has not been treated for removal of toxic Hexane used for solvent extraction and, is deleterious to the health of animals. It cannot be treated as "animal feed" falling under Heading 21, Exp. – Collector v. Surendra Cotton Oil Mills & Fertiliser Co. – 1989 (39) E.L.T. 422 (Tribunal).

Animal Feed. – The term "animal feed" is not the description of any particular commodity. Tapioca chips in general is not animal feed and is not, therefore, classifiable under Heading 21 and charged to export duty. – Cougar International Pvt. Ltd. v. Collector – 1984 (16) E.L.T. 310 (Tribunal).

‘Animal feed’ to include animal feed supplements. – Deoiled rice bran and soya bean meal classifiable as animal feed liable to export duty. – Schokhi Industrials Pvt. Ltd. v. Collector – 1991 (55) E.L.T. 552 (Tribunal).