Customs Tribunal's Classification Order Overturned, Animal Feed Supplements Deemed Excisable

The SC allowed the appeal, setting aside the Customs Tribunal's order on the classification of animal feed supplements under Heading 23.02, deeming them excisable under the said heading. The assessee's appeals were allowed, while those by the Revenue were dismissed.

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The Supreme Court allowed the appeal and set aside the Customs Tribunal's order regarding the classification of animal feed supplements under Heading 23.02. The Court held that the goods are excisable under Heading 23.02 based on a previous decision. As a result, the appeals filed by the assessee were allowed, and those by the Revenue were dismissed.

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