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TMI Blog2001 (11) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... Arguing for the assessee Sh. Parameshwaran submitted that the issue relates to classification of animal feed supplements, consisting of one or more vitamins mixed together with dilutants and used in small quantum by addition to the main feed to get desired performance of live stocks or to enhance their performance classifiable as animal feed under Heading 23.02 of Central Excise Tariff Act, 1985 as it was held by Supreme Court in the case of Tetragon Chemie Pvt. Ltd. reported in 2001 (132) E.L.T. 525. He said that the view taken by the Tribunal was upheld by the Supreme Court. He also referred to the subsequent decision of the Tribunal in the case of Li Taka Pharmaceuticals reported in 2000 (121) E.L.T. 203 in support of his claim. 3. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, which is determined by their ordinary or commonly known purpose or user and hence their sale was subject to sales tax under the said entry. Here we find that Neftin-50 and Neftin-200 contain Furazolidone which is administered for prevention and treatment of ailments viz., Coccidiosis and Histomoniasis in poultry. Merely because Neftin-50 and Neftin-200 can also be used for improving egg production and increase in growth rate of broilers would not in anyway detract from the fact that the said products are medicines for use in the treatment and prevention of ailments in poultry. Once it is found that Neftin-50 and Neftin-200 are medicines for use for treatment and prevention of ailments in poultry they have to be regarded as medicines char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Item 68, cannot be claimed to be exempt from Central excise duty as animal feed supplement under notification dated November 1, 1982, as amended by notification dated February, 15, 1984. 4. Sh. Parameswaran replied that decision in the case of Eskayef referred to by the department was with reference to old tariff. He said that item in question is concerned with the new tariff and the very issue with reference to the new tariff has been dealt with by the Tribunal in the case of Tetragon (supra) which was upheld by Supreme Court and further the Tribunal has taken similar view in the case of Li Taka Pharmaceuticals (supra). In those cases, it was clearly held that animal feed supplement is to be classifiable as animal feed under Heading 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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