AAR : Sodium Bicarbonate, Sodium Sulphate, etc. not exempt as ‘animal feed’, but classifiable as Organic & Inorganic chemicals, taxable at 18%

Maharashtra AAR holds that the product imported by applicant viz. DL Methionine, Sodium Bicarbonate, Betaine HCL, Tryptophan, Threonine, Lysine HCL, Sodium Sulphate, Lysine Sulphate and Monocalcium Phosphate could be covered under Schedule III, liable to tax @18%; Perusing Chapter 28 and 29 of Customs Tariff Act, opines that said products would be covered under these Chapters related to Organic and Inorganic chemicals and not be eligible for exemption under Entry 102 of Exemp...