https://www.taxtmi.com/caselaws?id=89991 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. en-us Mon, 22 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89991 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. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89991