I am directed to refer to this Department's Circular F.No. 462/36/80-Cus. V dated 17.2.83, and to state that in the issue regarding disposal of damaged foodstuff imported under the Indo-Care Agreement and World Food Programme assistance for supplementary Nutrition Programme in India, which are found unfit for human consumption, it has been reiterated by the Board that the benefit of General Exemption Notification No.148/94- Cus. will also be applicable to consignments of damaged foodstuffs, which are not fit for human consumption but are fit for animal consumption, irrespective of the fact whether these consignments were damaged either prior to their clearance from customs or subsequent to their clearance, subject to furnishing of a certificate from the concerned State government that the goods have been converted into animal feed.