Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (5) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 701 - SC - Central ExciseClassification - Caldhan suspension, Livfit Vet and Ayucal premix - Animal feed supplements or Veterinary medicament - Classification under sub heading no.2302.00 or sub heading no.3003.39 - Held that:- There are several reasons given by the Tribunal in classifying these products as animal feed supplements. One important reason in support which is noted by the Tribunal is that the Department's own laboratory, namely, CRCL has opined that livfit Vet is not described in authoritative books for Aurvedic medicines and it can be considered animal feed supplement. Insofar as Ayucal premix is concerned, here again, CRCL has opined that it should be animal feed supplement. Thus, insofar as these two products are concerned, Government's own laboratory has classified them as animal feed supplement and not veterinary medicament. Insofar as Caldhan suspension is concerned, the CRCL could not give any opinion either way. Because of this reason the Tribunal went into the certificates which were produced by the assessee from other experts. These certificates demonstrate that none of these products are medicament. No doubt, Indian Veterinary Research Institute (IVRI) has opined otherwise. However, as against that there is an opinion of Dr. Mahesh Kumar, Associate Professor of G.B.Pant University of Agriculture and Technology, stating that Caldhan can be recognized as a tonic or food supplement only which provides low levels of calcium or phosphate to the animals and thereby helps in maintaining tenacity of muscles. It is also stated by him that Caldhan cannot be used for therapy of milk fever as it provides not only 325 mg calcium per 20 ml whereas for the therapeutic management of milk fever, a minimum of 100-150 g calcium should be given intravenously as 20-30% solution. Pertinently even on the printed labels for this product, it mentioned "not for medicinal use". Otherwise also we find that insofar as this product, namely, Caldhan suspension is concerned, the Revenue effect is only ₹ 16,000/- for the period in question and statement was made at the Bar by Mr. Lakshmikumar, Advocate, that the assessee has stopped the production of this product. - Decided against the revenue.
|