2020 (10) TMI 318

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..... endent (AR) for the Respondent ORDER The issue involved in the present appeal is that whether Di Calcium Phosphate Animal Feed Grade manufactured by the appellant by using rock phosphate shall be classified under Chapter 2309 as declared by the appellant or under chapter 2835 has claimed by the Revenue of the Central Excise Tariff Act, 1985. 2. Shri. Mrugesh Pandya Learned Counsel appearing on .....

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..... lhapur reported in 2016 (340) ELT 600 (Tri. Mumbai)] * KPR Fertilizers Ltd. v/s. CC & ST reported in 2018 (10) TMI 526 - CESTAT, Hyderabad * SA Pharma Chem Ltd. V/s. CCE reported in 2016 (11) TMI 155 - CESTAT, Ahmedabad 3. Shri. R. B. Bhaskar Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have heard both the sides and peruse .....

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..... C.E.(N.T.). Therefore, they did not have occasion to deal with this notification which has retrospective effect and it covers the period involved in the present case. In this undisputed position we are of the view that the matter needs to reconsidered in the light of notification No. 04/2016-C.E. (N.T.). Accordingly, we set aside the impugned order and allow the appeal by way of the remand to the .....

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