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2011 (3) TMI 254 - AT - Central ExciseClassification - Demand - In the absence of any change in the tariff description ofheading 2835 pertaining to Phosphinates, Phosphonates and Phosphates, Dicalcium phosphate (animal Feed Grade) cannot be brought under heading No.283500 as alleged in the notice - herefore the classification of Dicalcium phosphate (Animal Feed Grade) continues to be under chapter 23 attracting Nil rate of duty even after introduction of 8 digit Tariff effective from 28.2.2005 - In the absence of any evidence led by the revenue that the respondent-assessee had been doing the process of action of an acidulated calcium chloride solution for the manufacture of the final product in dispute - Accordingly appeal is rejected
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