1988 (8) TMI 235

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....espondent. [Order per : K.Prakash Anand, Member (T)]. - Appellants are manufacturing a product called 3-Nitro Hoechst and are claiming exemption from payment of duty as animal feed under Notification No. 55/75-C.E., dated 1-3-1975. This claim was rejected by the Assistant Collector. The order'of the Assistant Collector was upheld by the Collector (Appeals). It is against this order of the Colle....

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....p of a Larger Bench to re-consider the matter in the light of the evidence produced in the present matter. 5. The other arguments are repetition of the points made before the Tribunal in Aries Agro-Vet Industries (Pvt.) Ltd. case. It is contended that appellant's product is an essential component of animal ratio and, therefore, is considered as a part of feed itself. Part of animal feed, it is st....

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....ubmitted. In this connection, Shri Sachar cites a decision of the Madras High Court in the case of Commissioner of Income-tax v. Ramamurti - 1977 I.T.R. (453). It is emphasized that there are no new arguments to be considered by the present Bench. 8. We have carefully considered the facts of the case and the submissions made before us. Both sides agree that the issue in the present matter is full....

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....lants. A large number of them are from Poultry Farmers, who have said that they are using 3-Nitro Hoechst for the purpose of feeding poultry and that it is an animal feed. After observing that it is purchased by farmers and poultry breeders for the purpose of feeding poultry and pigs, a dealer in veterinary and animal feed products has also affirmed the same. We conclude from these affidavits that....