9911796707
TMI Blog2000 (6) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... port license would be required after 1-4-1999. 2. Heard Shri S. Murugappan and Smt. Prameela Viswanathan learned Counsels for the appellants, and Shri S. Kannan, learned DR. 3. Shri Murugappan, learned Counsel submits that this Vitamin Pre-mix Feed satisfies the definition of entry under ITC (HS) 2309.9009 whose import is allowed freely as the entry reads Concentrate for compound and animal feed . The learned Counsel submits that a plain reading of this entry shows that any concentrate which is required for a compounded animal feed was allowed under OGL. He submits that there being no definition of the term concentrates and compounded animal feed , necessarily resort has to be taken to the technical definition thereof in the technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the same technical book and submits that compound animal food consists of water, carbohydrates, proteins, lipids (fats) and minerals and vitamins in the correct proportion. These vitamins include Vitamins and trace mineral re-mixes. On the basis of these definitions as well as certificate dated 5-11-1999 of Dr. D. Chandrasekharan, Professor and Head of Tamil Nadu Veterinary Animal Sciences University to the effect that import of vitamin Pre-mix in concentrates is for the preparation of compounded animal feed. The learned Counsel submits that the item imported is in concentrated form and it cannot be used as such by direct administration to the live-stock. On the other hand it is to be mixed to the rest of the animal feed in small amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid ITC (HS) clearly shows that the said entry in the policy is applicable to any concentrate which is required for compounded animal feed and not compounded food itself in any concentrated form. 4. The learned DR submits that the order-in-original impugned has extensively dealt with the technical issues involved and has found that since the Vitamin imported is merely a Vitamin Pre-mix and has no nutrient value as compounded animal feed containing protein etc. Therefore, it would require a valid import license being restricted under ITC (HS) 2309.9009. He further submits that the ambiguity if any in the Tariff by in the ITC policy has to be interpreted by the Tribunal in favour of the Revenue and not in favour of the assessee as has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t doubt must be resolved in favour of the assessee. The learned Counsel also cites the decision of the Calcutta High Court in the case of Suttons Sons (India) Pvt. Ltd. v. UOI as reported in 1995 (75) E.L.T. 229 (Cal.) wherein the High Court had held that in case of any doubt, the court should lean in favour of an interpretation which will lighten the burden of tax of the litigant and followed the AIR 1976 S.C. 1503, 1991 (56) E.L.T. 31 (Cal) and 1989 (44) E.L.T. 3 (Bombay). He also cites the decision as reported in 1987 (27) E.L.T. 256 (MAD) in the case of UOI v. Raj's Continental Exports Pvt. Ltd. wherein the High Court has held that where two views on interpretation of technical statute is possible, the view in favour of the assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n particular it has to be re-considered as to whether the word concentrates for animal feeds compound would mean product then used for manufacture of animal feed compound or animal feed compound itself in concentrated form. The order impugned has applied the later concept. But at the same time, it has not ruled out as to why the former concept is not equally worthy of being applied. It has not also considered the various definition now on record as well as the technical opinion of the Professor of the Tamil Nadu Veterinary Animal Sciences University as well as that of the BASF Vita Limited on record. We find that this entire exercise would be profitably be adopted by the original authority who should then also consider the various citat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
