2005 (9) TMI 493

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....t. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue involves a classification dispute. The issue is whether the products Phosphoryl 'A' and Phosphoryl 'B' manufactured by the assessee could be treated as Di-Calcium Phosphate (DCP) classifiable under Heading No. 28.35 as claimed by the Revenue or these products are classifiable as animal feed supplements under Heading 23.02 as....

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....Revenue. 2. After hearing both sides and considering their submissions, we find that the above Section 37B order was withdrawn by the Board by way of Circular No. 675/66/2002-CX dated 15-11-2002, which is reproduced below : "Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Classification of Di-calcium phosphate - Regar....

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....he reports from all Chief Commissioners also indicate that there is divergence of practice of assessment of the product in different Commissionerates after Supreme Court judgment in the matter. 3. In view of the Apex Court decisions against the Department's 37B order, the instructions contained in 37B order dated 3-3-97 would no longer be valid in their entirety. These instructions may, therefore....