https://www.taxtmi.com/caselaws?id=89991 Di-calcium phosphate of animal-feed grade falls under Heading 2302 of the Central Excise Tariff rather than Heading 3103 where its classification has been settled in favour of Heading 2302 and affirmed by the Supreme Court in a comparable matter. That settled classification governs subsequent disputes involving the same product. The consequential notification treatment follows the same classification basis, so denial of the claimed benefit cannot be sustained once the product is treated as animal-feed grade merchandise under Heading 2302. 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 of animal-feed grade falls under Heading 2302 of the Central Excise Tariff rather than Heading 3103 where its classification has been settled in favour of Heading 2302 and affirmed by the Supreme Court in a comparable matter. That settled classification governs subsequent disputes involving the same product. The consequential notification treatment follows the same classification basis, so denial of the claimed benefit cannot be sustained once the product is treated as animal-feed grade merchandise under Heading 2302. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89991