2024 (8) TMI 860

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....Various grounds have been raised in the appeal. 2. The appellant is a leading transnational company in the Indian Chemical Industry and a global supplier of innovative feed additives for livestock, aquaculture and companion animals. Appellant imports and trades in various categories of products used in the preparation of animals feed supplements. One such group of products are Vitamin Pre-mixes imported from appellant's parent company and other third parties for use in the manufacture of animal feed/supplements. 3. The products which are subject matter of this appeal have been listed in paragraph 7 of the appeal memo. 4. Appellant had filed an application dated 3rd June 2019 for Advance Ruling under Section 28H of the Act. The impu....

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.... Vs. Collector of Central Excise, Bangalore 2001 (138) E.L.T. 414 (Tri.-LB)  which was confirmed by the Apex Court in Tetrogon Chemie (supra) describes the product and it appears to be the same. Therefore, respondent no. 6 ought to have elaborated further as to why, according to respondent no. 6, the products were different. 8. In paragraph 6.8 of the impugned order, respondent no. 6 has relied upon the judgment of the Hon'ble High Court of Allahabad in case of Sonam International 2012 (275) E.L.T. 326 (All.). Mr. Sridharan, on instructions, states that this judgment was not even brought to the notice of appellant during the course of hearing and appellant was not given an opportunity to deal with or distinguish the same. 9. In p....