2026 (5) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e) P LTD., 121, Transport Depot Road, Kolkata - 700 088 (hereinafter referred to as "respondent") imported five consignments of different types of poultry feeds directly from the manufacturer ie. M/s Huvepharma EOOD, Bulgaria and filed five Bills of Entry classifying the goods under Tariff item No. 2309 90 90 as 'poultry feed supplement'. The Bills of Entry were self-assessed by the respondent availing duty benefit under Notification No. 12/2012-Cus dated 17.03.2012. The details of the said imports are as under: - Sl. No. Bill of Entry No. and Date Description of the goods Notification benefit claimed 1. 2097898 dt. 31.07.2015 Tylovet 10% Granulated (Tylosin Phosphate) 12/2012 Cus dated 17.03.2012 Sl. No. 98 Po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es, all dated 14.02.2007, in respect of the above consignments containing the impugned goods, came to be issued, proposing to demand duty, along with interest, on the allegation that the goods are preparation of a kind used in animal feeding and therefore not goods answering to the description Veterinary Drugs as specified in list 2 of the Notification. Thus, the said Notices alleged that the impugned goods were not eligible for exemption under St 98 but Sl. No. 106 with rate of duty @20%. Admittedly, the said Show Cause Notices did not dispute the classification; rather it accepted and admitted the claimed classification under Tariff Item No. 2309 9090. 6. The respondent replied to the said demand notice(s) vide their letter dated 18.04....