2021 (9) TMI 687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enkata Subba Rao, Member (Technical) Shri R. Vijay, Consultant for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER The issue involved in this appeal is demand of central excise duty on Di-calcium phosphate (animal feed grade). 2. The ld. Consultant Shri R. Vijay appearing for the appellant submitted that the demand on the Di-calcium phosphate (anima....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2.2005, the appellants informed the department the revised classification as CETH 23099010 and cleared the goods under this classification. Later, Show Cause Notice has been issued proposing to classify under 2835. 3. He submitted that the product 'PROPHOS' - Animal Feed Supplement even though classified under Chapter Heading 2835 is exempted from payment of central excise duty from 1.2.2008 to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(ii) SPA Vet Min Pvt. Ltd. Vs. CCE, Vadodara - Final Order No. A/10677 to 10678/2017. The ld. AR Shri Arul C. Durairaj appeared for the department. 4. Heard both sides. 5. The issue involved is classification of animal feed grade manufactured and cleared under brand name 'PROPHOS'. The department has classified the same under Chapter Heading 2835 as against classification under Heading 23....