1992 (10) TMI 213

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..... r : S.V. Maruthi, Member (J)]. These three appeals are disposed of by a common Order as the issue involved is common. 2. The Department is the appellant before us in Appeal No. E/2946/91-C and E/2945/91-C and M/s. Punjab Bone Mills is the appellant before us in Appeal No. E/3066/91-C. M/s. Punjab Bone Mills and M/s. Protinkem are engaged in the manufacture of Di-Calcium Phosphate (D.C.P.) f .....

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..... . 3. It is not necessary for us to go into whether the samples were drawn in accordance with the procedure established as the issue whether di-calcium phosphate (foodgrain) is entitled to be classified under Tariff Heading 2302 by Order of this Tribunal Nos. 105 and 106/92-C, dated 23-3-1992. The Tribunal held that :- From the above, it clearly emerges that the correct classification of such .....

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..... ut as noted, already above, the matter stands settled by the decisions of the Tribunal that such animal feed supplements are to be classified under Heading 23.02 CETA. The appeals are, therefore, disposed of by holding that the correct classification of the goods cannot be under Chapter 31, but has to be under Heading 23.02 and sub-heading 2302.00 following the ratio of the Tribunal s decision cit .....

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