2001 (7) TMI 127

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...., 76, 658, 659, 892 of 2000 - -<br>Central Excise<br>B.N. Kirpal, N. Santosh Hegde and K.G. Balakrishnan, JJ. Abhijeet Chatterjee and Chanchal Kumar Ganguli, Advocates, for the respondent in C.A. Nos. 658 and 659 of 2000. Nikhil Nayyar, Advocate, for the respondent in C.A. No. 892 of 2000 V. Lakshmikumaran, V. Balachandran, B.L. Narasimhan and M.P. Devanath, Advocates, for the respondent....

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.... "For preparation of a kind used in animals feeding, including dogs and cats food" the rate of duty for this is nil. 3. Entry 2936 reads as follows : "The rate of duty prescribed is 15% for the vitamins." 4. The Collector of Central Excise had come to the conclusion that the product did not fall under Entry 2302 because the product had to be added in a small quantity to the main feed t....