2018 (4) TMI 754

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..... r the Revenue Per: B. Ravichandran: The appellant is aggrieved by the order dated 17.02.2017 of Commissioner (Appeals), Bhopal. 2. Brief facts of the case are that the appellant are engaged in the manufacture of Di Calcium Phosphate. The said product is made by using rock phosphate which is subjected to various processes to obtain the said goods. Di Calcium phosphate is used as supplement to .....

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..... is on the basis that note under Chapter 23 stipulates that "Heading 2309 includes products of a kind used i n animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by - products of such processing". Th e .....

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..... T. 124 (Tri.) Bamni Proteins Ltd. vs. C.C.E. & C - 2003 (156) E.L.T. 650 (Bom.) CCE, Chandigarh vs. Punjab Bone Mills - 1994 (70) E.L.T. 234 (Tri.) The above decisions are relevant and applicable to the present case also. 5. Having considered the factual and legal position as above, we note that the impugned order is not sustainable. Accordingly, the same is set aside. The appeal is allowed. (Di .....

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