1992 (10) TMI 213 - AT - Central Excise

Summary

The appeals involved the classification of Di-Calcium Phosphate under the Central Excise Tariff. The Tribunal held that it should be classified under Heading 23.02 and sub-heading 2302.00, making it eligible for exemption under Notification No. 442/86. The appeals filed by the Department were dismissed, and the appeal by M/s. Punjab Bone Mills was allowed based on the Tribunal's decision.