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2023 (4) TMI 1013 - AT - Central ExciseClassification of goods - Di-calcium phosphate - to be classified under 23099010 or not? - demand alongwith interest and penalty - it is submitted that N/N. 4/2016 CE(NT) dated 12.02.2016 has been issued in terms of Section 11C clarifying that for the period 01.02.2008 to 01.02.2014, the goods need not be classified under CET 2835 - HELD THAT:- Based on Notification No 4/2016, Appeals have been allowed, in the present case, the period under consideration is April 2008 to December 2011, Which is covered by the provisions of this Notification. Reliance can be placed in the case on KPR FERTILISERS LTD., KPR AGROCHEM LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX & CUSTOMS, VISAKHAPATNAM – II, COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, VISAKHAPATNAM - I [2018 (10) TMI 526 - CESTAT HYDERABAD] and M/S. SHREE ANNAM CHEMICALS (P) LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, TRICHY [2021 (9) TMI 687 - CESTAT CHENNAI] where it was held that It is seen that as per the N/N. 4/2016-CE(NT) dated 12.2.2016, levy of duty of excise on di-calcium phosphate (animal feed grade) of rock phosphate origin falling under Heading 2835 of the First Schedule to CETA, 1985 is not required to be paid under the said Notification issued under section 11C of the Act. Appeal allowed.
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