9911796707
TMI Blog1997 (10) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 2302.00 of CETA, 1985. The jurisdictional Asstt. Commissioner of Central Excise, Anand after issuing show cause notice did not accept the classification as claimed by the respondents. The show cause notice was issued proposing to approve the classification for the goods under sub-heading 3103.00. This order of the Asstt. Commissioner was appealed against by the respondents. The Commissioner (Appeals) by the impugned order held that goods are correctly classifiable under sub-heading 2302.00 as claimed by the respodents. The present appeal has been filed against this order of the Commissioner of Central Excise (Appeals). 3. Shri S.V. Singh, the ld. DR for the appellant Commissioner referred to the grounds of appeal and submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jab Bone Mill in approving the classification under Heading 2302 but a reading of the decision of the Tribunal does not make it clear whether the facts are comparable with the present case of the respondents and issue regarding classification of the product. In the case relied upon by the Commissioner (Appeals), the question of exemption of animal feed supplement was also involved. The ld. DR. further urged that DCP is admittedly of animal feed grade but even as such it would fall under Heading 28.35 of CETA because that heading is specific for the product which is to be preferred as per the Rules of Interpretation of the Tariff. This heading mentions phosphate specifically. 4. Shri Paresh Dave, the ld. Counsel for the respondents conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f DCP animal feed grade under Heading 2302 has been upheld by the Tribunal in a series of decisions including the one cited and relied upon by the respondents and followed by the Commissioner (Appeals) in the impugned order. The claim now made that the goods would be classifiable under Heading 28.35 has not been raised at any stage. Even the show cause notice did not propose such a classification and it has to be considered that this was a case of proposing to change the classification claimed by the assessee in the classification list. In such a situation, raising of a totally new ground before the Tribunal at this stage which would involve going into questions of both law and facts requiring verification is not permissible. Apart from thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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