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2020 (10) TMI 318 - CESTAT AHMEDABADClassification of goods - Di Calcium Phosphate Animal Feed Grade manufactured by the appellant by using rock phosphate - classified under Chapter 2309 as declared by the appellant or under chapter 2835 has claimed by the Revenue of the Central Excise Tariff Act, 1985? - HELD THAT:- Whether the Di Calcium Phosphate Animal Feed Grade is classifiable under chapter heading 2309 or under 2835, it is prima facie covered under exemption Notification No. 04/2016-C.E. (N.T.) issued under section 11C of the Central Excise Act, 1944. The applicability of this notification 04/2016-C.E. (N.T.) is vital, to decide the issue in hand, however, both the lower authorities have passed the order before issuance of the Notification No. 04/2016-C.E.(N.T.). Therefore, they did not have occasion to deal with this notification which has retrospective effect and it covers the period involved in the present case. The matter needs to reconsidered in the light of notification No. 04/2016-C.E. (N.T.) - Appeal allowed by way of remand.
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