Classification of di-calcium phosphate animal feed grade upheld under the animal feed heading; new appellate ground rejected.

Di-calcium phosphate animal feed grade was held to fall under Heading 2302.00 of the Central Excise Tariff Act, as earlier Tribunal rulings had already supported classification under the animal feed heading and the Commissioner (Appeals) had followed that view. A fresh departmental claim for Heading 28.35 was rejected because it had not been raised in the show cause notice or before the lower authorities and would have required new factual and legal inquiry at the appellate stage. The Tribunal therefore refused to entertain the new classification ground and upheld classification under sub-heading 2302.00.

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Issues: Whether di-calcium phosphate animal feed grade was correctly classifiable under Heading 2302.00 of the Central Excise Tariff Act, 1985, and whether a new classification claim under Heading 28.35 could be raised for the first time before the Tribunal.

Analysis: The classification of di-calcium phosphate animal feed grade under Heading 2302 had already been upheld in earlier Tribunal decisions and was followed by the Commissioner (Appeals). The attempt to shift the goods to Heading 28.35 was not raised in the show cause notice or before the lower authorities and would have required fresh enquiry into facts and law. In these circumstances, the Tribunal held that such a new ground could not be entertained at the appellate stage. The consistent line of authority also supported classification under the animal feed heading.

Conclusion: The goods were correctly classifiable under sub-heading 2302.00, and the department's new classification plea under Heading 28.35 was rejected.

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