2018 (4) TMI 754

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..... 99090 - Held that: - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. It is clear that Di-calcium phosphate manufactured by the appellant is used as a supplement in the animal feed manufacture. Heading 2309 clearly mentions preparation of a kind used in .....

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..... ), 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 be added in the cattle or poultry feed. The appellant is manufacturing this product and selling the same to such manufa .....

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..... l 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 view of the Revenue is that the product has to satisfy the two conditions, namely, it should not have been include .....

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