Collector Of Customs & Central Excise, ... vs M/S. Surendra Cotton Oil Mills & Fert. ...

The Supreme Court addressed the classification of de-oiled rice bran extraction and similar products under Tariff Heading No. 21 of the Customs Tariff Act, 1975, determining that these products, being ingredients of animal feed, do not qualify as animal feed themselves and thus are not subject to export duty. The Court held that the term 'animal feed' is not defined in the Tariff Act, and based on the ordinary meaning and standards, ingredients cannot be classified as animal feed unless mixed with other components. The judgment reaffirmed the distinction between ingredients and complete animal feed, referencing the case of Sun Export Corporation v. Collector of Customs, Bombay.