2008 (4) TMI 567

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....espondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal is against a demand of Customs duty on "Maduramycin Ammonium 1%" imported by the appellants and sought to be cleared at concessional rate of duty under Customs Notification No. 20/99 dated 28-2-99. The import was in the same year. The classification of the item under SH 2309.90 of the First Schedule to the Customs Tariff A....

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.... record a copy of Bill of Entry No. 901300 dated 13-10-2003  covering import of "MADURAMYCIN 1% GRANULAR (FOR USE IN THE PREPARATION OF BROILER CHICKEN FEEDS)" from China by another assessee claiming the benefit of Customs Notification No. 21/2002 ibid, which was granted by the assessing authority. The said Notification, at Sl. No. 52 of the Table annexed thereto, provided concessional rate o....

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....ssification of the item under Chapter 23 of the CTA Schedule was also not in dispute. This was one of the Tariff entries mentioned at Sl. No. 21 of Notification 20/99-Cus. The manufacturer's declaration is available on record certifying that "Maduramycin Ammonium 1%" is the active ingredient and the rest is a carrier only and that  higher concentrations are hazardous for handling, storage, tr....