9911796707
TMI Blog2024 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... to Central Excise Tariff Act, 1985. The animal feed supplements manufactured by the appellant are having various names such as Mifex Oral Suspension, Sancal Vert Forete, Sancal Pet 200 ml, Gold Boost Tonic, Vetoliv etc. Appellant is clearing animal feed supplements by classifying the same under Heading 2309 of Central Excise Tariff Act, 1985. Chapter note of Chapter 23 reads "Heading 2309 includes "products of a kind used in 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 byproducts of such processing." During the period of dispute, effectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985 because they were used as animal feed supplements and that the onus is on Revenue to show that the said products were medicaments for their being classified under Chapter Heading 3003 or 3004 of the said Schedule as held by Hon'ble Supreme Court in the case of Puma Ayurvedic Herbal (P) Ltd. vs. Commissioner of Central Excise, Nagpur reported at 2006 (196) ELT 3 (SC). Appellant further submitted before the original authority that medicaments require drug licence issued by FAD under Drugs and Cosmetics Act, 1940 and such licences are to be displayed on the labels of the manufactured medicaments and the said case is not with the animal feed supplements manufactured by them and, therefore, the goods in question were not medicam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Dabur India Ltd. (supra) and the said decision in the case of Dabur India Ltd. was affirmed by Hon'ble Supreme Court as reported at 2015 (5) TMI 701 - Supreme Court with the title of citation as Commissioner of Central Excise, Jaipur Versus M/s. Dabur India Ltd. He has further submitted that the said decision was in respect of classification of animal feed supplements which are to be under Heading 2302 of the said Schedule or under Heading 3003 of the said Schedule. He has further clarified that before restructuring of Chapter Headings, Heading 2302 was the heading which was further split into 2202, 2309 when the classification was expanded from six digits to eight digits. He has submitted that in the said order, this Tribunal has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed medicines for curing any diseases, the same should be classified under Heading 2309 as claimed by the appellant. 3. Heard the learned AR who has reiterated the findings of the original authority. 4. We have carefully gone through the records and submissions. We note that the subject goods are having nutrient supplements which do not find any mention in British Pharmacopoeia or Indian Pharmacopoeia and which are not prescribed by veterinary doctors for cure of any ailment and that though the doses are prescribed, that does not mean that they are medicaments. We find that the original authority has in para 20 of his order-in-original impugned before us, has rejected the applicability of this Tribunal's decision in the case of Dab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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