1999 (3) TMI 393

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....i N. Venkatraman, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 11/98 dated 17-4-1998 dealing with the classification of the item 'Phosphoryl-A' and 'Phosphoryl-B'. These products are manufactured from crushed bones which are further treated with Hydrochloric Acid. Organic Gelatine and the inorganic parts are subje....

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....P, classifiable under heading 28.35 or they are to be treated as animal feed supplement, classifiable under heading 23.02 of CET Act of 1985 and finally confirmed the demand of Rs. 89,75,182/- in respect of clearances made from October 1996 to March 1997. But this view was reversed by Commissioner (Appeals) for the reasons delineated by him in the impugned order. While coming to this conclusion, t....

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....R. submits that the judgment of the Larger Bench is distinguishable. Further, on perusal of judgment of the impugned order, we are of the considered opinion that the Larger Bench had analyzed extensively all the points raised, which is also the same in the present case. Hence we take up the appeal itself for disposal. 3. The Larger Bench after a detailed consideration of the material evide....