2008 (4) TMI 567

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..... . [Order per : P.G. Chacko, Member (J)]. This appeal is against a demand of Customs duty on Maduramycin Ammonium 1% imported by the appellants and sought to be cleared at concessional rate of duty under Customs Notification No. 20/99 dated 28-2-99. The import was in the same year. The classification of the item under SH 2309.90 of the First Schedule to the Customs Tariff Act is not in .....

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..... Bill of Entry No. 901300 dated 13-10-2003 covering import of MADURAMYCIN 1% GRANULAR (FOR USE IN THE PREPARATION OF BROILER CHICKEN FEEDS) from China by another assessee claiming the benefit of Customs Notification No. 21/2002 ibid, which was granted by the assessing authority. The said Notification, at Sl. No. 52 of the Table annexed thereto, provided concessional rate of duty for Veterinary .....

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..... Chapter 23 of the CTA Schedule was also not in dispute. This was one of the Tariff entries mentioned at Sl. No. 21 of Notification 20/99-Cus. The manufacturer s declaration is available on record certifying that Maduramycin Ammonium 1% is the active ingredient and the rest is a carrier only and that higher concentrations are hazardous for handling, storage, transportation and further processin .....

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