2000 (7) TMI 505

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..... s from Order-in-Appeal No. 536/99 C.E., dated 28-4-1999 by which the Commissioner (Appeals) has confirmed the Order of the Assistant Commissioner holding that the product manufactured by the appellants is not Animal Feed Supplement for classification under heading 2302 of the Central Excise Tariff Act 1985 but is required to be classified under heading 2936 of the CETA. The appellants had relied o .....

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..... uct Vitablend manufactured by Glaxo which was also considered as in the judgment rendered as reported in 1992 (60) E.L.T. 124. They further submit that even in the Larger Bench, the constituent of the product was Vitamin A and and in all these cases the product was not clearly animal feed supplement but Vitamin themselves which supplemented the animal feed and the Larger Bench in the overall fac .....

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..... Larger Bench judgment, we notice that the larger bench has gone into great detail in all aspects of the matter and has also considered the explanatory notes on both the chapters and held that even Vitamins which are used for mixing in the animal feed could be classifiable only under Chapter 23 and therefore we are not in a position to distinguish the judgment and that the item in question is not a .....

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