2001 (7) TMI 127 - SC - Central Excise

Summary

Issues Involved: Determination of the appropriate tariff entry for products represented as animal feed supplements.

The judgment addressed the classification of products represented as animal feed supplements under tariff entries 2302 and 2936. The Collector of Central Excise concluded that the products did not fall under Entry 2302 as they needed to be added in small quantities to the main feed for enhancing animal performance. The Collector considered the products as supplements rather than direct animal feed. However, the Tribunal ruled that animal feed supplements were rightly classified under Tariff Item 2302, which covers preparations used in animal feeding. The Tribunal's decision was upheld by the Supreme Court, affirming that products like those of the respondents, even if used as supplements in animal feeding, would fall under Heading 2302. Consequently, the appeal was dismissed with no costs awarded.

In summary, the key issue revolved around the proper classification of products marketed as animal feed supplements under the relevant tariff entries, with the Collector and the Tribunal differing in their interpretations, ultimately resolved by the Supreme Court in favor of classification under Tariff Item 2302.