https://www.taxtmi.com/caselaws?id=73865 Di-calcium phosphate of animal feed grade was treated as falling within the expression "animal feed" under Notification No. 55/75-CE because animal feed was understood in a broad natural and technical sense to include necessary constituents, concentrates and feed supplements; the later specific reference to animal feed supplements was regarded as clarificatory rather than expanding the exemption. The refund claim was also held not to be barred by limitation under Rule 11, as the assessments for the relevant period were provisional and later finalised. On that footing, the Revenue's challenge failed and the exemption and refund were upheld. en-us Mon, 13 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73865 Di-calcium phosphate of animal feed grade was treated as falling within the expression "animal feed" under Notification No. 55/75-CE because animal feed was understood in a broad natural and technical sense to include necessary constituents, concentrates and feed supplements; the later specific reference to animal feed supplements was regarded as clarificatory rather than expanding the exemption. The refund claim was also held not to be barred by limitation under Rule 11, as the assessments for the relevant period were provisional and later finalised. On that footing, the Revenue's challenge failed and the exemption and refund were upheld. Case-Laws Central Excise Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73865