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2015 (12) TMI 247 - SC - CustomsClassification of Vitamin E-50 powder (Feed Grade) - whether Vitamin E-50 is classifiable under Chapter 2309.00 as “Prawn Feed” and therefore eligible for the benefit of partial exemption from duty under Notification No. 20/99 dated 28.02.1999. - Held that:- Shri Yashank Adhyaru, learned senior counsel appearing on behalf of the Revenue, relied upon a later two Judges Bench judgment of this Court in 'Collector of Central Excise, Guntur v. Surendra Cotton Oil Mills & Fert.Co. [2000 (12) TMI 103 - SUPREME COURT OF INDIA] in which the earlier three Judge Bench judgment in Sun Export Corporation's case [1997 (7) TMI 117 - SUPREME COURT OF INDIA] was referred to and distinguished. - it was held that it dealt with 'animal feed' which was large enough to include 'animal feed supplements' whereas the facts of Surendra Cotton Oil Mills's case showed that ingredients of animal feed could not be held to be included in 'animal feed'. Further, in a judgment of three Judges' Bench in Collector of Central Excise, Bangalore v. Tetragon Chemie (P) Ltd. [2001 (7) TMI 127 - SUPREME COURT OF INDIA]. In this judgment, the question that arose for consideration again relates to vitamins that were mixed with animal feed as animal feed supplements. Faced with an entry which spoke of preparation of a kind used in animal feeding including dog and cat food, this Court came to the conclusion that animal feed supplements were rightly includable in such entry as they were obviously preparations of a kind used in animal feed. We may only add that we have referred to this judgment for the sake of completeness. We feel that this judgment does not have direct relevance to the facts of this case as the entry that this Court was concerned with in that case was large enough to take within its ken animal feed supplements. This being the unsatisfactory state of the law as it stands today, we feel that this matter should be placed before Hon'ble the Chief Justice of India to constitute an appropriate Bench to resolve the doubts pointed out by us in the body of this Order.
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