Customs DutyArticle·3 August 2026
20 Kgs Pet food classifiable as Retail
By J the App
Executive Summary
The Bombay High Court, by judgment dated 22 July 2026, dismissed the importer's appeal and affirmed the Advance Ruling classifying nutritionally complete pet food imported in 20 kg bags under CTH 2309 1000. The Court held that the goods were retail-ready despite being repacked after import.
Domain | Indirect Tax | Customs
Background
The importer sought an advance ru...
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