1999 (2) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri M.P. Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  These are two appeals - one filed by the M/s. Punjab Bone Mills and the other filed by the Revenue - arising out of the same other. 2. The issue involved in the appeal is regarding classification of di-calcium phosphate (animal feed grade) and availability of Notification No. 442/86, dated 6-11-1986.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heir product did not conform to the IS specification No. 5470-1969. However, on appeal, the Collector (Appeal) in the impugned order observed that di-calcium phosphate has been considered as an animal feed as per CEGAT's order reported in 1988 (38) E.L.T. 389 (Tribunal). But for enjoying the exemption under Notification No. 442/86 it had to conform to IS specification. The Collector (Appeals), the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....T. A194. 4. Countering the arguments, Shri M.P. Singh, ld. D.R. submitted that the show cause notice was issued to the assessee only for denying the benefit of Notification 442/86 and the question of classification was not in dispute at all and, therefore, the finding of the Collector (Appeals) on the issue of classification is beyond the scope of the show cause notice. He, further, submitted ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals) has clearly mentioned that the appellants in the grounds of appeal have stated that the adjudicating authority had given no reasons for not accepting their contention that di-calcium phosphate was classifiable under Heading 23.02 and not under sub-heading 31.03 as contended by the department. Further, the Tribunal also in their own case has classified their product under Heading 23.02. F....