2006 (12) TMI 356

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..... were freely importable. It appeared to the assessing authority that the goods were classifiable under SH 2936.22 of the CTA Schedule and ITC EXIM Code 2936 2200 10 and hence could be imported only against specific import licence. The assessee contested this view of the assessing authority by submitting that vitamin mixed with other ingredients had been held to be animal feed classifiable under SH 2309.90 of the CTA Schedule, by this Tribunal in the case of M/s. Tetragon Chemie (P) Ltd. [2001 (138) E.L.T. 414 (Tribunal-LB)]. Thereupon, provisional clearance of the goods was allowed against execution of test bond and production of Bank Guarantee for differential duty. The department s Chemical Examiner, who tested a sample of the goods cov .....

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..... e received from the supplier s end indicated use of the subject goods as Animal feed nutrition : Premixes and Compound feeds . On the basis of these data, it was argued that the goods imported could only be classified under Heading 23.09 as preparations of a kind used in animal feeding . The presence of additives as reported by the Chemical Examiner was enough to rule out classification of the goods under Heading 29.36. Ld. SDR reiterated the findings of the Commissioner. 3. We have carefully considered the submissions. The dispute is one about the classification of the goods imported by the appellants. The party classified it under Heading 23.09 as preparation of a kind used in animal feeding . The department wanted to classify it und .....

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..... d goods contained Thiamine mononitrate (Vitamin B1). It is, again, not in dispute that this vitamin is a nutrition for animals. The assessee declared the goods as Thiamine Mono (concentrate extract for animal feed) . The Certificate of Analysis produced by them showed that the goods conformed to the standard of Thiamine Mono (animal feed grade) . The Chemical Examiner of the department also confirmed the presence of Thiamine mononitrate in the goods. Though he suggested that the actual use be ascertained, the Customs authorities failed to do so. However, the Chemical Examiner s report was accepted. In the circumstances, it is not open to the department to argue that the goods imported by the appellants was not intended to be used as .....

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