2018 (6) TMI 1025

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.... the appellant submits that the goods Vitamin AD/3 500/100 IU/GM-2 is Poultry Feed Supplements contains the ingredients which were specially added to render the product to a particular use as Animal Feed Supplements. He submits that the Board vide Circular No. 188/22/96-CX dt. 26.03.1996 clarified that such product are classified as Animal Feed Supplements under Chapter 23. He further submits that the issue is already settled on identical products, he relied upon the judgments of Chokhani Associates (1994 (73) E.L.T. 925) (Tribunal), Tetragon Chemie Pvt. Ltd. (2001 (132) E.L.T. 525) (S.C.), Chokhani Pharma Vet (2001 (134) E.L.T. 101) (Tri.-Mum), Avet Chemicals (2001 (137) ELT 1304) (Tri.-LB), Abhi Chemicals & Pharmaceuticals Pvt. Ltd. (2006....

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.... active substances (vitamins, amino-acids, anti-biotics, coccidiostats etc.) and slabilizers, anti-oxidants etc., certain organic or in-organic nutritive substances known as carriers which help in homogeneous dispersion and mixing of the active substances in the compound feeds to which the preparations referred to in the said explanatory notes are added. Para 6: In this view of the matter, it would appear that preparations containing the active substances (vitamins or provitamins, amino-acids, antibiotics, coccidiostats etc.) along with the said carriers would fall under Heading 23.02 of the CET provided such preparations are of a kind used in animal feeding. It may however be noted that Heading 23.09 of the HSN excludes products of Chapte....

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....the CETA under sub-heading 2936.00 and demanded the differential duty referred to above. The Larger Bench judgment of the Tribunal (Misc. Order No. 248/98, dated 13- 11-1998) [2001 (138) E.L.T. 414 (Tribunal - LB)] in the case of Tetragon Chemie Pvt. Ltd. & Ors. was cited before the Commissioner in appeal proceedings. The Commissioner without taking cognizance of that judgment upheld the lower orders. Hence the present appeal. 3. Shri J.C. Patel shows the memorandum of appeal before the Commissioner (Appeals) in which specific reliance was placed on the cited judgment of the Tribunal. He also shows us a copy of another order passed by the same Commissioner (No. 266/99 AP CL (NCH), dated 16-3-1999) in which similar products were held by him....

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.... Chemie Pvt. Ltd. 5. The discussion before the Larger Bench merely centred on the product of M/s. Tetragon Chemie Pvt. Ltd. and the rival entries involved therein, namely, 23.02 and 29.36 of the Central Excise Tariff. 6. However, it was ultimately held that the products of this kind were preparations in the nature of a kind used in animal feeding classifiable under Heading 23.09 for Customs purposes and 23.02 for Central Excise purposes. 7. No other issue is involved. 8. Hence, he has nothing further to add. 9. In view of the above position, the appeal is rejected." 7. The Hon'ble Supreme Court in the case of Tetragon Chemie Ltd. (2001 (132) ELT 525) (S.C.) held that in respect of one or more vitamins mixed together with dilutants and....