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2018 (4) TMI 754

bmitted that their product is correctly classifiable under Central Excise Tariff heading 23099090 - Held that: - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. It is clear that Di-calcium phosphate manufactured by the appellant is used as a supplement .....

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t is aggrieved by the order dated 17.02.2017 of Commissioner (Appeals), Bhopal. 2. Brief facts of the case are that the appellant are engaged in the manufacture of Di Calcium Phosphate. The said product is made by using rock phosphate which is subjected to various processes to obtain the said goods. Di Calcium phosphate is used as supplement to be added in the cattle or poultry feed. The appellant .....

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hat Heading 2309 includes products of a kind used i n animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by - products of such processing . Th e view of the Revenue is that the product has to satisfy .....

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003 (156) E.L.T. 650 (Bom.) CCE, Chandigarh vs. Punjab Bone Mills - 1994 (70) E.L.T. 234 (Tri.) The above decisions are relevant and applicable to the present case also. 5. Having considered the factual and legal position as above, we note that the impugned order is not sustainable. Accordingly, the same is set aside. The appeal is allowed. (Dictated and pronounced in the open Court). - Central Ex .....

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