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2023 (4) TMI 1013 - AT - Central ExciseClassification of goods - Di-calcium phosphate - to be classified under 23099010 or not? - demand alongwith interest and penalty - it is submitted that N/N. 4/2016 CE(NT) dated 12.02.2016 has been issued in terms of Section 11C clarifying that for the period 01.02.2008 to 01.02.2014, the goods need not be classified under CET 2835 - HELD THAT - Based on Notification No 4/2016, Appeals have been allowed, in the present case, the period under consideration is April 2008 to December 2011, Which is covered by the provisions of this Notification. Reliance can be placed in the case on KPR FERTILISERS LTD., KPR AGROCHEM LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX CUSTOMS, VISAKHAPATNAM II, COMMISSIONER OF CENTRAL EXCISE CUSTOMS, VISAKHAPATNAM - I 2018 (10) TMI 526 - CESTAT HYDERABAD and M/S. SHREE ANNAM CHEMICALS (P) LTD. VERSUS COMMISSIONER OF GST CENTRAL EXCISE, TRICHY 2021 (9) TMI 687 - CESTAT CHENNAI where it was held that It is seen that as per the N/N. 4/2016-CE(NT) dated 12.2.2016, levy of duty of excise on di-calcium phosphate (animal feed grade) of rock phosphate origin falling under Heading 2835 of the First Schedule to CETA, 1985 is not required to be paid under the said Notification issued under section 11C of the Act. Appeal allowed.
Issues involved: Classification of product Di-calcium phosphate under different tariff headings - Applicability of Notification No 4/2016 CE(NT) dated 12.02.2016.
The appellants had classified their product Di-calcium phosphate under 23099010, while the Department classified it under 28352500, leading to a demand of Excise Duty of Rs 1,37,09,344/- along with interest and penalty. The appellants challenged this before the Tribunal. The appellant's counsel argued that the issue had been previously decided by the Tribunal in various cases, citing examples such as KPR Fertilisers Ltd., SPA VET MIN Pvt. Ltd., Shree Pushkar Petro Products Ltd., Panoli Intermediates India P Ltd., and Shree Annam Chemicals (P) Ltd. He also pointed out the relevance of Notification No 4/2016 CE(NT) dated 12.02.2016, which clarified the classification of goods for the period from 01.02.2008 to 01.02.2014. The learned AR representing the Department reiterated the arguments made by the Adjudicating Authority. After hearing both sides and considering the cited case laws and Notification No 4/2016, CE(NT) dated 12.02.2016, the Tribunal noted that appeals had been allowed based on the notification for the relevant period in this case (April 2008 to December 2011). Consequently, the Tribunal allowed the present appeal. (Order pronounced and dictated in the open Court)
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