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2015 (12) TMI 1150 - SC - CustomsClassification - whether the Virginiamycin imported under brand name STAFAC 1000 is classifiable under Customs Tariff Heading 2941.90 and Central Excise Tariff Heading 2941.90 or under Customs Tariff Heading 2309.90 and Central Excise Tariff Heading 2302.00 - Held that:- Insofar as the judgment in Tetragon Chemie Pvt. Ltd. is concerned, which was upheld by this Court, it pertains to two competent classifications, i.e., 29/36 as Vitamins or 23.09/23.02 as preparation of a kind used in animal feed. In that case, the product was a premix, the additional items in the product were calcium carbonate, benzene, dextrose, lactose, yeast, soya flour etc. On the other hand, in the present case, imported goods Virginiamycin is a well defined chemical of 100% purity with anti bacterial properties included specifically under Chapter 29 by virtue of Chapter Note 1(a). The judgment of Tetragon Chemie Pvt. Ltd. has, therefore, no application to the facts of the present case. - Decided in favour of revenue.
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