TMI Blog1997 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... emption Notification as well as the effect of the amendment The appellant is entitled to the refund under the relevant Exemption Notification. However, it is for the concerned authority to further look into the refund applications and pass orders in the light of the ratio laid down by this Court in Mafatlal Industries Ltd. v. Union of India (1996 (12) TMI 50 - SUPREME COURT OF INDIA). The appeals are accordingly allowed. - S.C. Sen, K. Venkataswami and V.N. Khare, JJ. Ramesh Singh, Ms. Bina Gupta, Mrs. Rakhi Ray and Mrs. T. Sudha, Advocates, for the appellant. K.N. Bhat, Additional Solicitor-General, K.K. Patil and V.K. Verma, Advocates with him, for the respondents. [Judgment per : K. Venkataswami, J.]. - The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the rejection of refund applications the appellant preferred separate appeals one set before Collector of Customs (Appeals), Bombay, and another set before Collector of Customs (Appeals), Calcutta. The appellate authority at Bombay accepted the claim of the appellant and granted the relief holding the goods imported were in the nature of `Animal Feed Additives' and as such fall under the heading 23.01.07. However, the appellate authority at Calcutta rejected the claim of the appellant and dismissed the appeal accepting the view of Assistant Collector (Refunds). 5.Against the order of the appellate authority at Calcutta the appellant preferred an appeal before the Tribunal and the Revenue preferred appeals before the Tribunal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Notification. They are as follows :- 23.01/07 Residues and waste of food industries (for example, inedible meat or fish flour or meal), milling residues, waste from sugar, brewing and distilling and starch industries; oil-cake and other residues from oil-extraction (except dregs) products of vegetable origin of a kind used for animal food, not elsewhere specified or included; sweetened forage and other prepared animal fodder. 60% 29.01/45 Organic compounds including antibiotics, Hormones sulpha drugs, Vitamins and other products specified in Notes 1 and 2 to this Chapter. . .. . .. . .. . . . . . . . .. . .. . .. . . . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, animal feed"10. supplements and animal feed concentrates." the Explanation shall be numbered as Explanation I, and(b) after Explanation I as so numbered, the following Explanation shall be inserted, namely :- `Explanation II - For the purpose of this notification, the expression - (i) "animal feed supplements" means an ingredient or combination of ingredients, added to the basic feed mix or parts thereof to fulfil a specific need, usually used in the micro quantities and requiring careful handling and mixing; (ii) "animal feed concentrates" means a feed intended to be diluted with other feed ingredients to produce complete feed optimum nutrient balance. [Notification No. 6/84-C.E., dated 15-2-1984]" 12.Before proceeding fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent that even if the two products fall under Tariff Item 68 the benefit of the exemption Notification No. 55 of 1975 cannot be given to these products because these products are not animal feeds. They are merely animal feed supplements. This exemption notification has been amended by another Notification No. 6 of 1984, dated 15th February 1984 as a result of which the item "animal feed including compound livestock feed" is now substituted by "animal feed including compound livestock feed, animal feed supplements and animal feed concentrates." After the coming into force of this notification, the petitioners have been given the benefit of full exemption. The only question is whether prior to this notification, the petitioners are entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory in nature. For example, the amendment now expressly refers also to animal feed concentrates which were not expressly referred to earlier. It cannot be said that animal feed concentrates are not animal feed. In the same manner products which supplement animal feed and are generally added to animal feed are also covered by the generic term "animal feed"." We are in agreement with the above view expressed by the Bombay High Court. No doubt it was contended on behalf of the Revenue that the contrary view taken by the Tribunal has been challenged in this Court which was rejected in limine at the admission stage. We do not think that dismissal at the admission stage can be relied upon as a binding precedent. Even assuming that there are t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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