Case Laws

2008(08)LCX0029: Vijaya Ratite Farms (P) Ltd.: Emu birds are classifiable under heading 0106 as other birds.

2007(06)LCX0157: Amusement & Picnic Resorts (P) Ltd.: Sea lions and dolphins used not merely for public display/study/conservation but for amusement purposes, by establishment not having variety of animals to be considerd as zoo are classifiable under sub-heading 0106 00 .