COLLECTOR OF CUSTOMS & CENTRAL EXCISE, GUNTUR ETC. ETC. vs M/S. SURENDRA COTTON OIL MILLS & FERT. CO. ETC. ETC.

The Supreme Court held that de-oiled rice bran extraction, niger seed extraction, and sesame seed extractions do not qualify as animal feed under Tariff Heading No. 21 of the Customs Tariff Act, 1975, as they are merely ingredients and not complete animal feed. The Court emphasized that the term 'animal feed' is not defined in the Tariff Act and must be understood in its ordinary meaning, which includes the necessity of a complete mixture for it to be considered animal feed. Consequently, the Tribunal's decision to not levy export duty on these ingredients was upheld.