2005 (9) TMI 368

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..... t. [Order per : Moheb Ali M., Member (T)]. - The issue pertains to classification of a product named Choline Chloride manufactured by the appellants. The appellants contend that this product falls under Tariff sub-heading 2302.00 of the Schedule to the Central Excise Tariff and at the relevant time attracts nil rate of duty. The Department however contends that the product is rightly classifiab .....

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..... carried out indicated that the product was obtained from organic source and is synthetic in nature. He held that since the product's origin is not of vegetable or animal materials, it cannot fall under Chapter 23. 2. Heard both sides. 3. The learned Advocate for the appellants contends that the lower authorities have misinterpreted the chapter note while coming to the conclusion that .....

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..... Further, Hawley's Condensed Chemical Dictionary describes Choline Chloride as animal feed additive derived from agricultural waste or made synthetically. In view of this position, the Commissioner's contention that because the product is synthetic it is not an animal feed supplement cannot be upheld. The Larger Bench of the Tribunal has already interpreted the chapter note in favour of the appella .....

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