9911796707
TMI Blog1999 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. These are two appeals - one filed by the M/s. Punjab Bone Mills and the other filed by the Revenue - arising out of the same other. 2. The issue involved in the appeal is regarding classification of di-calcium phosphate (animal feed grade) and availability of Notification No. 442/86, dated 6-11-1986. 3. Shri Vinod Agarwal, ld. Counsel, submitted that they are making di-calciu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the Collector (Appeal) in the impugned order observed that di-calcium phosphate has been considered as an animal feed as per CEGAT s order reported in 1988 (38) E.L.T. 389 (Tribunal). But for enjoying the exemption under Notification No. 442/86 it had to conform to IS specification. The Collector (Appeals), therefore, held that but for the classification di-calcium phosphate as an animal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the show cause notice was issued to the assessee only for denying the benefit of Notification 442/86 and the question of classification was not in dispute at all and, therefore, the finding of the Collector (Appeals) on the issue of classification is beyond the scope of the show cause notice. He, further, submitted that as the di-calcium phosphate manufactured by the assessee was not found to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the adjudicating authority had given no reasons for not accepting their contention that di-calcium phosphate was classifiable under Heading 23.02 and not under sub-heading 31.03 as contended by the department. Further, the Tribunal also in their own case has classified their product under Heading 23.02. Finally, the dispute about the classification of di-calcium phosphate (animal feed grade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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