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TMI Blog2014 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... s record. As pointed out by the assessee, after extracting the 'Zeolite' from the mines, the same is subjected to detailed procedure for removing the impurities and separating the pure material. The same is also subjected to grinding and pulverizing and various additives such as Protein, Minerals, Vitamins, Amino acids, etc. are added. By no stretch of imagination, it can be said that the product remained in original form of 'Zeolite', which by itself is an ore. An attempt on the part of the State to bring the product within Entry 51 as “Minerals and Ores” simply cannot be accepted - Decided against Revenue. - Tax Appeal No. 1168 of 2013, Civil Application No. 759 of 2013, Tax Appeal No. 1168 of 2013 - - - Dated:- 8-1-2014 - Akil Kur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct ToxiwinES comes into the market. 4. When the issue reached the Tribunal, the assessee explained the process of manufacturing the product as under : 8.1 The material popularity known as Montmorillonite or Zeolite is collecting from mines by open cast mining. The said mining material once collected is to be spread in the open land for the purpose of solar dying and then after it is manually purifying by picking up impurities. Then after material is brought the factory premises and again impurities are separated by using screen separator or vibrating machine. Pure material brought to grinding department for pulverizing in roller mill. Then after said powdered material is fade to the Power Separating Machine for removing heavy par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te' various feed additives, such as Enzymes, Probiotics, Prebiotics, Dietary Amino Acids, Toxin Binders, Minerals and Vitamins, Protein, Metabolic modifiers, etc. were added. 7. It was on the basis of such material placed on record, the Tribunal held that the product would fall under Entry 48 as a Poultry Feed . In order to come to such a conclusion, the Tribunal observed as under : Observations and Conclusions 44. The Tribunal has considered the facts and circumstances of the case and also contention of the appellant as well as contention of the revenue in this behalf. The Tribunal has also considered the character of the commodity in question. The Tribunal has also considered the character of the commodity in question. The usage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished while asking for veterinary certificate about HSCAS used for manufacturing toxin binder which is to be exported. The product of the appellant satisfies the said standard. The Tribunal has also considered analysis certificate produced by the appellant. He has also produced detail about the feed additives from the Indian Animal Feed Industry. 47. In view of the same, the Tribunal has gone through the literature about the feed additives. In Tribunal's view, the product of the appellant is in question and satisfies the criteria laid down by and held that it is poultry falling under entry 48 of Schedule I of the Act not Entry 51 of the Schedule II of the Act. 48. The Tribunal has gone through the judgement cited by the appellant i. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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