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TMI Blog2007 (8) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the assessees' contention that the products manufactured by them were all feed supplements and prophylactic in nature and were classifiable under CSH 2302.00 of CET was upheld They had contested the Chemicals Examiner's Reports dated 2- 5-2000 and 4-8-2000 on the ground that both the reports were ambiguous in respect of certain products manufactured by them and the Chemical Examiner has not given clear finding in respect of eight products and all the same being feed supplements and prophylactic in nature. They produced enormous literature, labels, evidence of trade parlance to establish that the items manufactured by them were all feed supplements and prophylactic in nature. The Commissioner (Appeals) examined the issue in threadbare a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese aspects. The appellants also contended that certain items were deworming items and therefore, they should be treated as feed supplements and in this regard, they cited the Central Board of Excise and Customs Circular No. 1/90 dated 1-1-1990. They also stated that in view of the decisions in the cases of Alembic Chemicals & Ltd., Glaxo India, Avert Chemicals Ltd. supra, certain items like Micobite-E, Promix-50 should be treated as preparations for animal feeding and further, the products like Vitablend and Vineral are mixtures of vitamins and minerals to ensure balanced animal diet and hence, the aforesaid products are to be classified as preparations of a kind used in animal feeds. I find that as was contended by the appellants, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are described as feed supplements and Protein-Gel was described as growth promoter and binding agent.' 9 I further find that the Central Board of Excise and Customs New Delhi vide Circular No 1/90 dated 1-1-1990 as modified by Circular No 188/22/96-CX dated 26-3-1996 clarified that while deciding the classification of products claimed to be animal feed supplements, it may be necessary to ensure that the said animal feed supplements are ordinarily or commonly known in the trade as products for a specific use in animal feeding. As was contended by the appellants, while deciding the classification of the products like Deevogard Giltonik, Pearlspot Microbite -20, Microbate, Protein-Gel Vermacide Forte etc the learned Adjudicating Authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts are rightly classifiable in Chapter Heading no. 2302.00 of the Central Excise Tariff Act, 1985 as "preparations of kind used in animal feeding" attracting "nil" rate of Central Excise duty during the material period of the case. I further find that the learned Assistant Commissioner had not given, any clear finding as to why the values of clearances of the aforesaid products as claimed by the appellants are not correct and he had brushed aside their claim simply terming it as an after thought without any elaboration thereof. In view of the foregoing facts and circumstances and inasmuch as there was no evidence on record contrary to the claim of the appellants regarding the values of clearances of the aforesaid products, it is just an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of clearances of the dutiable goods and the duty payable by the appellants in the years 1997-98 to 1999-2000 after allowing the SSI exemption works out as under: Description Year 1997-1998 1998-1999 1999-2000 (a) Value of clearances of goods as per SCN/OIO 31,72,518 31,72,518 82,26,071 74,38,742 (b) Less: value of clearances' of animal feed supplements (Table at Para 9 above) 1,35,678 35,54,091 24,70,363 (c) Less: Value of clearances of generic veterinary medicine (Table at Para - 10 above) 4,64,794 4,22,177 Nil (d) sub-total (b) + (c) 6,00,472 39,76,268 24,70,363 (e) Total value of clearances of the dutiable goods 25,72,046 42,49,803 49,68,379 (f) Less: SSI exemption limit 30,00,000 50,00,000 50,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision, Vijayawada, with consequential relief. 2. Revenue is contending in this appeal that the Chemical Examiner's Reports should be accepted. It is submitted that mere printing of words 'feed supplement' on the labels is not sufficient to show that the products are classifiable as Feed supplement. In this regard, Revenue has relied on the ruling of Jalani Enterprises v. CCE, Jaipur -2001 (132) E.L.T. 422 (Tri.-Del.) it is submitted that the goods are in the nature of Water Purifiers as per the statement of the Proprietor, 3. The learned JDR argued on the basis of the grounds raised. 4. The learned Counsel submits that the Proprietor had accepted the nature of the feed supplement being soluble in water. In his statement, he meant this an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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