2005 (9) TMI 368

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..... [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 classifiabl....

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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 t....