TaxTMI 
TaxTMI 
2001 (10) TMI 426
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....ation done under Chapter Sub-heading 3003.10, attracting duty at the rate of 15% and 5% Special Central Excise duty. While upholding the classification under Chapter sub-heading 3003.10, the adjudicating officer has observed as under : - (A) I have gone through the test report bearing F. No. C. Ex./21/BK-613/911, dated 19-12-94 of the Deputy Chief Chemist in respect of the samples drawn on 14-12-94. Test report states that the product is comprised of organic chemicals and calcium phosphate and other additives. The test report does not throw light on the point that whether the product is animal feed supplement or medicament. In the absence of the same I have to rely on the other literature and case laws submitted by the ....
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....Cycostat' has been described as feed additive. However in the said manual it is nowhere mentioned that far what purpose cycostat (Robinidine) is used i.e. whether it is used as nutrient or for preventing any disease. (F) As per Board's Circular No. 188/22/96-CX, dated 26-3-96 the Classification of the each product being claimed as animal feed supplement may be decided on merits keeping in view whether said animal feed supplement are ordinarily or commonly known in trade as product for a specific use in animal feeding and also keeping in view the explanatory note to Heading 23.09 of the HSN read with Chapter Note 1 of chapter 23 of CET. As per the above explanatory not the product of Chapter 29 & 30 are excluded fr....
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....isting of a number of substances, sometimes called additives, the nature and proportions of which vary according to the animal production required. These substances are of three types. (1) Those which improve digestion and more generally ensure that the animal makes good use of the feeds and safeguard in health : vitamins or pro-vitamins, amino acids, antibiotics, coccidiosis these elements etc. 4. Perusal of Circular No. 188/22/96-CX., dated 26-3-1986 of the Government of India refers to the preparation and classification of large number of product with different compositions being cleared as animal feed supplements/additives/premixes etc. and the Board vide the above Circular stated as follows :- ....
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....a kind used in animal feeding. It may however be noted that Heading 23.09 of the HSN excludes products of Chapter 29 and medicaments of Heading 30.03 or 30.04. Hence, while deciding the classification of products claimed to be animal feed supplements it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known in the trade as products for a specific use in animal feeding. 5. It there fore, appears from the explanatory note of Heading 23.09 of the HSN on the Board's Circular No. 108/22/96-CX, dated 26-3-96 Cycostat containing Robindine, (Coccidiostat) along with the carriers is bought and sold as an animal feed supplement. Attention to the Policy Circular issued by the Ministry of Commerce in t....