https://www.taxtmi.com/caselaws?id=88476 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. en-us Fri, 24 Oct 1997 00:00:00 +0530 Sat, 31 Dec 2011 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88476 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. Case-Laws Central Excise Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88476