9911796707
TMI Blog2011 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... me of classification under Central Excise - Decided in the favour of the assessee - E/143/2009 - - - Dated:- 10-3-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri V.V.Hariharan, JCDR For the Appellant/s Shri K.S.Venkatagiri, Advocate For the Respondent/s Per Jyoti Balasundaram The assessees are mainly engaged in the manufacture of Gelatin by immersion of animal bones in hydrochloric acid for separation of inorganic matter and the organic matter, which is rich in collagen and is called Ossein , is soaked in lime for producing Gelatin. The reacted acid (spent acid) contains calcium and phosphorous present in the bones in the form of mono phosphate. Spent acid is neutralized with milk of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.8.99 in the case of Bamini Proteins, [2003) (156) ELT 650 (Bom)], the Hon ble Gujarat High Court and Nagpur Bench of Hon ble Mumbai High Court respectively, quashed the CBEC s order and Special Leave Petitions and Civil Appeals filed by the department against these judgments were dismissed by the apex court. The CBEC withdrew earlier instructions contained in the Section 37B order. The writ appeal filed before the Hon ble Madras High Court was also withdrawn by the department. Proceedings initiated in the SCNs issued for subsequent periods were dropped vide Order-in-Original dt. 30.9.03. Thus, the classification of animal feed grade Di-Calcium Phosphate manufactured by the assessees under CET subheading 2302.00 was settled. 2. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes Ltd. Vs CCE, Bhopal [2009 (233) ELT 332] and Sterling Gelatine Vs CCE, Vadodara [2009 (248) ELT 849] and the decision of the Larger Bench of the Tribunal in Tetragon Chemie (P) Ltd. Vs CCE, Bangalore [2001 (138) ELT 414] where classification of preparation of animal feed was under Heading 23.02 or 29.36 (organic chemicals) was the issue in dispute and the Larger Bench held that the product would fall for classification under Heading 23.02 and not under Heading 29.36 as pro-vitamins, vitamins and hormones and the Larger Bench decision was affirmed by the apex court as seen from 2001 (132) ELT 525 (SC). 4. In the 8 digit tariff introduced on 28.2.05, Heading 23.09 covers products of a kind used in animal feeding, not elsewhere specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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