2015 (12) TMI 1150

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..... 02.00 - Held that:- Insofar as the judgment in Tetragon Chemie Pvt. Ltd. is concerned, which was upheld by this Court, it pertains to two competent classifications, i.e., 29/36 as Vitamins or 23.09/23.02 as preparation of a kind used in animal feed. In that case, the product was a premix, the additional items in the product were calcium carbonate, benzene, dextrose, lactose, yeast, soya flour etc. .....

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..... under brand name STAFAC 1000 is classifiable under Customs Tariff Heading 2941.90 and Central Excise Tariff Heading 2941.90 or under Customs Tariff Heading 2309.90 and Central Excise Tariff Heading 2302.00. The Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') by impugned decision dated 05.09.2006 has followed its judgment rendered by the Chennai Ben .....

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..... same assessee in 'Pfizer Ltd. v. Commissioner' [2005 (186) ELT A 117 (S.C.)]. We find substance in the aforesaid submission of learned senior counsel. We may mention that insofar as the judgment in Tetragon Chemie Pvt. Ltd. is concerned, which was upheld by this Court, it pertains to two competent classifications, i.e., 29/36 as Vitamins or 23.09/23.02 as preparation of a kind used in .....

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