https://www.taxtmi.com/caselaws?id=82911 Di-calcium phosphate, treated as an animal feed supplement in earlier decisions, was analysed for tariff classification under the Central Excise Tariff. The Tribunal stated that it could not fall under Chapter 31 and should be classified under Heading 23.02 and sub-heading 2302.00. On that classification, the conditions of Notification No. 442/86 dated 6-11-1986 were satisfied, so the exemption benefit was available. The document reflects the principle that an already settled classification must be applied consistently when determining exemption eligibility under the correct tariff entry. en-us Thu, 08 Oct 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82911 Di-calcium phosphate, treated as an animal feed supplement in earlier decisions, was analysed for tariff classification under the Central Excise Tariff. The Tribunal stated that it could not fall under Chapter 31 and should be classified under Heading 23.02 and sub-heading 2302.00. On that classification, the conditions of Notification No. 442/86 dated 6-11-1986 were satisfied, so the exemption benefit was available. The document reflects the principle that an already settled classification must be applied consistently when determining exemption eligibility under the correct tariff entry. Case-Laws Central Excise Thu, 08 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82911