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2014 (4) TMI 377 - AT - Central ExciseClassification of the product ‘Di Calcium Phosphate - Animal Feed Grade - chapter 23 or chapter 28 - Held that:- prima facie, the product would fall under Chapter 28. The claim of the learned counsel that the product manufactured by them is covered by the IS specification would not carry the case any further at least at the stage of hearing of waiver of the predeposit of the amounts involved. We find from the balance sheet that the appellant is not having any severe financial hardships inasmuch as, there is a profit of ₹ 51 lakhs after all the taxes have been paid and there is also an ample reserve and cash in hand. - stay granted partly.
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