1999 (8) TMI 101 - HC - Central Excise

Summary

The High Court of Bombay ruled in favor of the petitioner, who manufactures Ossein and Di-Calcium Phosphate Animal Feed Grade. The Central Excise and Gold Appellate Tribunal classified Di-Calcium Phosphate under Heading 23.02 and sub-heading 2302.00. A subsequent order by the Excise Commissioner was challenged and found to be contrary to the Tribunal's decision. The High Court allowed the writ petition, granting relief to the petitioner and allowing for a refund of unlawfully collected amounts.