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TMI Blog1999 (5) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... s, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. These appeals which involve common question, i.e. classification of Di-Calcium Phosphate under the Central Excise Tariff Act, are therefore being considered by this common order. The short point for decision is whether the said product would be classifiable under Heading 2302 (Animal Feed Supplement) as claimed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that it was contrary to decisions on the same issue by this Tribunal and hence the Board had no powers to nullify the decisions of the Hon ble Tribunal through the medium of an order issued under Section 37B. 4. Ld. Advocates further submit that the issue of classification is no longer res integra as it has been classified under Heading 23.02 in the case of Punjab Bone Mills as in 1994 (70) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submit that one of the issues considered in the case of Tetragon Chemie Pvt. Ltd. by the Larger Bench of this Tribunal as in 1999 (88) ECR 98 (Tribunal) = 1999 (30) RLT 366 (Tribunal), wherein the Tribunal had held that the animal feed preparations consisting of one or more vitamins and nutrients mixed with dilutants, etc. would still be classifiable as animal feed under Heading 23.02 in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by the Hon ble High Court at Gujarat as well as by the Apex Court in view of the decisions cited by the ld. Advocates. 7. We have carefully considered the rival submissions as well as the records of the case. We find that the matter is no longer res integra in view of the decisions of the Tribunal in the case of Punjab Bone Mills supra as also in the case of Raymond Glues Chemicals su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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