1999 (8) TMI 417

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..... s, ld. DR submitted that the impugned product Coxidot powder contains DOT 25% by weight and excipients 75% by weight; that it is used by mixing 500 gms. of coxidot with one M.T. of complete finished feed; that as such the contents of coxidot and DOT in the finished feed works out to be 0.05% and 0.0125% by weight respectively; that similarly the product coxigard powder contains Clopidol 26% and excipients 74% by weight and their percentage in finished feed comes to be 0.05% and 0.0125% by weight respectively. He also mentioned that as per extra Pharmacopoeia; 29th Edition, 3:5 Dinitro - O Touluamide (DOT) and Clopidol are antiprotozoal agents used in Veterinary practice for prevention of coccidiosis in poultry. He contended that the impugne .....

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..... d fall under Heading 23.02 provided such preparations are of a kind used in animal feeding; that the impugned products are used as animal feed supplement and these are not medicaments. He also relied upon the Explanatory Notes of H.S.N. according to which Headings covers : (A) Preparations designed to provide the animal with all the nutriant elements required to ensure a rational and balanced daily diet (complete feeds), (B) Preparations for supplementing (balancing) farm produced feed (feed Supplement), and (C) Preparations for use in making the complete feeds or supplementary feeds described in (A) and (B) above. 4. He also mentioned that Explanatory Notes of H.S.N. elaborated the coverage of `C' stating that it includes premixes .....

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..... ol are mixed in very meagre quantity and as such these products are not feed supplement. This view has been rejected by the Commissioner (Appeals) as coccidiostats is one of the active substance which is used in 'premixes' which are covered by clause (C) of H.S.N. Explanatory Notes below Heading 23.09. According to these Notes, the nature and proportions of substances would vary according to the animal product required. Further the Larger Bench of the Appellate Tribunal in Tetragon Chemie (P) Ltd. & Others v. C.C.E., Bangalore - 1999 (30) R.L.T. 366 (T) while considering the question whether Animal feeding preparations consisting of one or more Vitamins are classifiable as Animal Feed or Vitamins under Heading 23.09 has held that "the prepa .....

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