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TMI Blog2015 (5) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, here again, CRCL has opined that it should be animal feed supplement. Thus, insofar as these two products are concerned, Government's own laboratory has classified them as animal feed supplement and not veterinary medicament. Insofar as Caldhan suspension is concerned, the CRCL could not give any opinion either way. Because of this reason the Tribunal went into the certificates which were produced by the assessee from other experts. These certificates demonstrate that none of these products are medicament. No doubt, Indian Veterinary Research Institute (IVRI) has opined otherwise. However, as against that there is an opinion of Dr. Mahesh Kumar, Associate Professor of G.B.Pant University of Agriculture and Technology, stating that Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Tariff Act, 1985. The respondent had also cleared the goods in different packing in guise of Animal Feeds Supplements under sub heading no.2302.00 leviable to nil duty. The Department classified the products under sub heading no.3003.39 and issued four show cause notices demanding ₹ 84,44,355/- under Section 11A of Central Excise Act for the period March 94 to November 1998. The Commissioner vide order in original dated 2.3.2003 confirmed the duty of ₹ 69,64,566/- in respect of Caldhan suspension, Livfit Vet and Ayucal premix. However the Commissioner did not confirm the demand of duty of ₹ 8,44,791/- involved in Ayucal -D Dimbpro Premix and Toxi Roak. The Commissioner also imposed a penalty of ₹ 6 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied them as animal feed supplement and not veterinary medicament. Insofar as Caldhan suspension is concerned, the CRCL could not give any opinion either way. Because of this reason the Tribunal went into the certificates which were produced by the assessee from other experts. These certificates demonstrate that none of these products are medicament. No doubt, Indian Veterinary Research Institute (IVRI) has opined otherwise. However, as against that there is an opinion of Dr. Mahesh Kumar, Associate Professor of G.B.Pant University of Agriculture and Technology, stating that Caldhan can be recognized as a tonic or food supplement only which provides low levels of calcium or phosphate to the animals and thereby helps in maintaining tenaci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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