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<h1>High Court rules in favor of manufacturer in Di-Calcium Phosphate classification dispute</h1> <h3>BAMNI PROTEINS LTD. Versus CENTRAL BOARD OF EXCISE & CUSTOMS</h3> The High Court of Bombay ruled in favor of the petitioner, a manufacturer of Ossein and Di-Calcium Phosphate Animal Feed Grade, in a case concerning the ... Di-calcium phosphate - Classification The High Court of Bombay ruled in favor of the petitioner, who manufactures Ossein and Di-Calcium Phosphate Animal Feed Grade. The Central Excise and Gold Appellate Tribunal classified Di-Calcium Phosphate under Heading 23.02 and sub-heading 2302.00. A subsequent order by the Excise Commissioner was challenged and found to be contrary to the Tribunal's decision. The High Court allowed the writ petition, granting relief to the petitioner and allowing for a refund of unlawfully collected amounts.