TaxTMI 
TaxTMI 
1991 (7) TMI 186
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....Boluo 5's Tablets (3) Tridox Bolus 10's Tablets (4) Pinmit Vet Powder (5) D.L. Tetramisole Powder (6) Sulphadiazin and (7) Trimethoprim Bolus Tablets and classified them under TI-68 of the Schedule to the Erstwhile Central Excise Tariff. They also claimed exemption under Notification No. 234/82 dated 1-11-1982 which grants full exemption in respect of animal feed and supplements. The Range Officer of Hosur Range issued a show cause notice on 10-12-1986 proposing re-classification of the items under TI 14E (P or P Medicines) stating that those veterinary products were not animal feed supplements and, therefore, not eligible for the exemption claimed, and demanded duty for the period from October' 1984 to February' 1986 under Section 11A of t....
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....the learned DR while the learned Counsel contended that what constitutes an animal feed supplement is set out in British Veterinary Codex 1965 (extract furnished) which classified even antibiotics and anti-infection agents when added in micro quantities to feeds for prevention of ailments they are to be considered as only feed supplements or additives and not as drugs. As against this, the Tribunal in its order cited supra has clearly held that the criterion to be applied for classification is the definition of patent or proprietary medicines as given in Explanation-1 to Tariff Item 14E and that the manner of taking the medicines i.e. with the feed is irrelevant. In the instant case also the products in question admittedly have therapeutic ....
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....iled along with the classification list and it is not correct for the Additional Collector to observe that the particulars as contained in the labels have been suppressed by the appellants. The fact that the labels in question (which contained the details of the composition of the items) were filed along with the classification list on 10-10-1984 and 27-6-1985 is revealed from the observations in the impugned order that the labels were kept in the records and files of the Excise Department. In paragraph 16 of the impugned order the Adjudicating authority states "that at the time of adjudication the Consultant could not produce the labels for other items but I was able to produce the same from the past records." In order to examine the merit....