2011 (6) TMI 371

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..... on that there is no evidence on record to show that the product is commonly known as animal feed supplement in the market and further the assessees had themselves classified the product under Tariff Heading 30.03 and had obtained a drug licence for the same until 22.7.2002 and they subsequently changed the classification to Tariff Heading 23.02 although there was no change in the composition of th .....

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..... ue of show cause notice. Partly in favour of assessee. - E/943/2004 - 672/2011 - Dated:- 21-6-2011 - Hon'ble Ms. JYOTI BALASUNDARAM, Vice-President Hon'ble Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance : Shri R.Janardhanan Pillai, Consultant For the Appellant Shri Parmod Kumar, SDR For the Respondent Per Jyoti Balasundaram The issue in dispute in the present a .....

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..... oduct. We, therefore, uphold the order on classification. As regards the penalty of Rs.10,000/- imposed under the provisions of Rule 25 of the Central Excise Rules, 2002, we are of the view that penalty is justified in view of the clear finding that the assessees changed the classification of the product, adding the words poultry feed supplement on the label and deleting the drug licence number .....

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