9911796707
TMI Blog2005 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... plesh Shah. It is engaged in the manufacture of Vitamin Pre-Mixes for animal feeding in its factory at Daman. For this purpose, the raw materials required are various Feed Grade Vitamins, Anti-Oxidant for stability, carriers like Silica, Calcium, Carbonate, Corn Gluten, etc. The raw materials, both imported and indigenous, are procured by purchases from the local market from various sources, including M/s. Sonam International. 3. It had purchased certain quantity of imported Poultry Feed Supplement - AV 110 from M/s. Sonam International of which 1,115 kgs. in 89 bags were lying in its factory. It appears that based on an information that M/s. Sonam International was importing goods of third country origin from Nepal by misdeclaring their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 3 samples of the seized goods and to issue Show Cause Notice, in case of any adverse report. 7. The samples drawn on 8-11-2003 was tested by the Central Revenue Control Laboratory, New Delhi, and by its report dated 24-12-2003, it is found that the sample is in the form of White Granular Powder. It is composed of Vitamin-E absorbed over inorganic material. The percentage of ash (obtained) is equivalent to 42.3% by weight. 8. A Show Cause Notice dated 1-3-2004 was issued requiring the applicants to show cause as to why the seized goods should not be confiscated under Section 111 of the Customs Act, 1962 and why penalty should not be imposed under Section 112 of the Customs Act. 9. The Joint Commissioner of Customs, Lucknow, vide his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st report in favour of the appellants will have to be confirmed at the time of hearing of the appeal and classification of the goods. 15. In the case of M/s. Tetragon Chemie (P) Ltd. v. Collector of Central Excise, Bangalore - [2001 (138) E.L.T. 414 (Tri.-LB) = 1999 (82) ECR 98 (Tri.)], the Larger Bench has held that preparations of kind used in animal feeding consisting of or more vitamins mixed with diluents to be considered as animal feed and classifiable under Heading 23.02 of the Central Excise Tariff Act, 1985. 16. Further, the decision of the Madras High Court in the case of Shri R. Sundar v. Dy. Collector of Customs, Tuticorin - [1996 (82) E.L.T. 451 (Mad.)], is relied upon in respect of Show Cause Notice issued for seized goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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