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2017 (12) TMI 374 - AT - Central ExciseClassification of goods - TMQ (kind of bulk drugs) - appellants are claiming the classification of said product under sub heading 2302.00, the Department disputed the same and contended that it is correctly classifiable under heading 2941.30 - whether the product classifiable as Preparation of a kind used in animal feeding, including dog and cat food under CTH 2302 or as Tetracyclines and their derivates: Salts thereof under CTH 2941.30? - Held that: - Considering the manufacturing process and in-process nature of the material, we are convinced that the issue is covered by the judgment of the Larger Bench in the case of Tetraon Chemie (P) Ltd. Vs. CCE, Bangalore [1998 (9) TMI 390 - CEGAT, NEW DELHI], where it was held that preparation described under Heading 23.02 of CETA 1985 will be covered even if they are not obtained by processing vegetable or animal material - appeal dismissed - decided against Revenue.
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