Settled tariff classification for animal feed grade di-calcium phosphate governs excise treatment under Heading 2302.

Di-calcium phosphate (animal feed grade) was treated as classifiable under Heading 2302 of the Central Excise Tariff, not Heading 3103, because the classification had already been settled in prior adjudication and affirmed by the Supreme Court in a comparable matter. That settled position governed the later dispute, and the claim to treatment under Notification No. 442/86 stood on the same footing as the classification issue. The note therefore records that the product is to be regarded as animal feed grade merchandise under Heading 2302 for excise purposes.

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Issues: Whether di-calcium phosphate (animal feed grade) was classifiable under Heading 2302 of the Central Excise Tariff Act and entitled to the consequential treatment claimed under Notification No. 442/86.

Analysis: The product had originally been classified by the assessee under Heading 2302, while the department had treated it as falling under Heading 3103. The dispute had already been decided in the assessee's own favour and the same view had been affirmed by the Supreme Court in the comparable matter concerning di-calcium phosphate (animal feed grade). Following that settled position, the product was treated as animal feed grade merchandise classifiable under Heading 2302. The challenge to the denial of the notification stood on the same footing as the classification dispute.

Conclusion: Di-calcium phosphate (animal feed grade) is classifiable under Heading 2302, and the assessee succeeds on that question.

Final Conclusion: The assessee's appeal was allowed and the Revenue's appeal was rejected, with the product treated as falling under Heading 2302 for excise purposes.

Ratio Decidendi: Where the classification of a product has been settled by prior adjudication and affirmed by the Supreme Court, that settled classification governs subsequent disputes concerning the same product.

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