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2015 (5) TMI 701 - SUPREME COURT

2015 (5) TMI 701 - SUPREME COURT - 2015 (321) E.L.T. 21 (SC) - Classification - Caldhan suspension, Livfit Vet and Ayucal premix - Animal feed supplements or Veterinary medicament - Classification under sub heading no.2302.00 or sub heading no.3003.39 - Held that:- There are several reasons given by the Tribunal in classifying these products as animal feed supplements. One important reason in support which is noted by the Tribunal is that the Department's own laboratory, namely, CRCL has opined .....

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use of this reason the Tribunal went into the certificates which were produced by the assessee from other experts. These certificates demonstrate that none of these products are medicament. No doubt, Indian Veterinary Research Institute (IVRI) has opined otherwise. However, as against that there is an opinion of Dr. Mahesh Kumar, Associate Professor of G.B.Pant University of Agriculture and Technology, stating that Caldhan can be recognized as a tonic or food supplement only which provides low l .....

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product, namely, Caldhan suspension is concerned, the Revenue effect is only ₹ 16,000/- for the period in question and statement was made at the Bar by Mr. Lakshmikumar, Advocate, that the assessee has stopped the production of this product. - Decided against the revenue. - Civil Appeal No. 4483 of 2005 - Dated:- 12-5-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Petitioner : Mr K Radhakrishnan, Sr. Adv., Mr Rupesh Kumar, Adv., Mr P K Mullick, Adv., Ms Sadhana Sandhu, Adv. and .....

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imal Feeds Supplements under sub heading no.2302.00 leviable to nil duty. The Department classified the products under sub heading no.3003.39 and issued four show cause notices demanding ₹ 84,44,355/- under Section 11A of Central Excise Act for the period March 94 to November 1998. The Commissioner vide order in original dated 2.3.2003 confirmed the duty of ₹ 69,64,566/- in respect of Caldhan suspension, Livfit Vet and Ayucal premix. However the Commissioner did not confirm the deman .....

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nal. We may mention at the outset that the products which are involved are livfit premix, Ayucal Premix and Caldhan suspension. They are meant for animals. As per the assessee these are animal feed supplements and therefore fall under Chapter Heading 23.02.00. On the other hand the Department maintain that these products are "veterinary medicament" and therefore should fall under Heading 30.03. These two entries read as under: "2302: Preparations of a kind used in animal feeding, .....

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