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2021 (9) TMI 687 - AT - Central ExciseClassification of goods - Di-calcium phosphate (animal feed grade), manufactured and cleared under brand name ‘PROPHOS’ - classified under CETH 2835 or under CETH 2309 - 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. Taking into account that the Notification issued under section 11C would apply in full force, demand confirmed cannot sustain - appeal allowed - decided in favor of appellant.
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