2000 (11) TMI 967

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..... rder per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of goods described as animal feed supplement for the import. 2. The imported substance consists, on test, of Tylosin Phosphate. There is some lack of clarity as to the exact composition of the imported product. The certificate of analysis of the manufacturer M/s Lilly Industries Limit .....

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..... ng 23.09 of the as preparation of kind used in animal feed. The department was of the view that the foods were classifiable as medicaments under 38.03. In the order impugned in the appeal the Collector confirmed the classification attributed by the department and hence this appeal. 4. It is difficult to accept the classification of the product under heading 38.02. The product as we have noted, c .....

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..... eaks one to be those which improve digestion and more generally ensure that the animal makes good use of the feed to safeguard its health. 5. The reason advanced by the Collector, that the product is essentially a preparations of Tylosin which an active antibiotic is supplemented by the departmental representative, who says that M/s Eli Lilly Corporation is part of M/s Eli Corporation who is a w .....

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