Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 754 - AT - Central ExciseClassification of goods - Di-Calcium Phosphate - Revenue has classified the goods under Chapter 28 of heading 28352500 of the Central Excise Tariff Act - appellant contested the said view and submitted that their product is correctly classifiable under Central Excise Tariff heading 23099090 - Held that: - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. It is clear that Di-calcium phosphate manufactured by the appellant is used as a supplement in the animal feed manufacture. Heading 2309 clearly mentions preparation of a kind used in animal feeding - reliance placed in the case of BAMNI PROTEINS LTD. Versus CENTRAL BOARD OF EXCISE & CUSTOMS [1999 (8) TMI 101 - HIGH COURT OF JUDICATURE AT BOMBAY], where it was held that the view of the Appellate Tribunal that Di-calcium Phosphate animal feed grade is classifiable under Heading 23.02 and sub-heading 2302.00 of the Central Excise Tariff Act, 1985 stands confirmed. Appeal allowed - decided in favor of appellant.
|