TMI Blog2001 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2001 - B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ. Abhijeet Chatterjee and Chanchal Kumar Ganguli, Advocates, for the respondent in C.A. Nos. 658 and 659 of 2000. Nikhil Nayyar, Advocate, for the respondent in C.A. No. 892 of 2000 V. Lakshmikumaran, V. Balachandran, B.L. Narasimhan and M.P. Devanath, Advocates, for the respondents in C.A. No. 5833 of 1999. Bina Gup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in animals feeding, including dogs and cats food" the rate of duty for this is nil. 3. Entry 2936 reads as follows : "The rate of duty prescribed is 15% for the vitamins." 4. The Collector of Central Excise had come to the conclusion that the product did not fall under Entry 2302 because the product had to be added in a small quantity to the main feed to get desired performance of the liv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food. We agree with the conclusion of the Tribunal that even food supplements like the products of the respondents which are used in animals feeding would fall under the Heading 2302 and, therefore, we do not find any merit in this appeal. While affirming the decision of the Tribunal, this appeal is dismissed with no order as to costs. 6. Remaining appeals : For the reasons stated in the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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