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TMI Blog2018 (6) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 453 - CEGAT, MUMBAI] held that Rovimix AD3 500/100 which contains vitamins as active ingredients like starch etc. is classifiable under Sub-heading 2309.90 of the Tariff Act, 1975 and heading 23.02 of Central Excise Tariff Act, 1985. Appeal allowed - decided in favor of appellant. - C/797/2009 - A/86627/2018 - Dated:- 6-6-2018 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri N.S. Patel, Advocate, for appellant Shri Chatru Singh, Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The issue involved in the present case is that the goods imported namely Vitamin AD/3 500/1000 IU/GM-2 imported from Israel is whether classifiable under Chapter Heading 2309.90 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 26.03.1996 wherein the board has clarified as under:- Para 5: Heading 23.02 of Central Excise Tariff i.e. preparations of a kind used in animal feeding including dog and cat food corresponds to Heading 23.09 Preparations of a kind used in animal feeding of the HSN. As per Explanatory notes under Heading 23.09 of the HSN, the said heading covers complete animal feeds, supplementary animal feeds and preparations for use in making the complete feeds or supplementary feeds. The preparations for use in making complete feeds or supplementary feeds are known in the trade as premixes . These preparations are compound compositions consisting of a number of substances - each type of these substances being present in the pemix in varying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 1 of Chapter 23 of the CET. 4.1 The product imported by the appellant is identical to the product discussed in the above circular, accordingly the goods imported by appellant is classifiable under Chapter Heading 2309. 5. On the issue of very same product, this tribunal in the case of Chokhani Pharma Vet V/s CCE, Mumbai (2001 (134) E.L.T. 101) (Tri.-Mumbai) held that Rovimix AD3 500/100 which contains vitamins as active ingredients like starch etc. is classifiable under Sub-heading 2309.90 of the Tariff Act, 1975 and heading 23.02 of Central Excise Tariff Act, 1985, as follows:- 2. The appellants imported Rovimix AD3 500/100 (Feed Grade) (Poultry Feed Supplement) and claimed classification under Heading 2309.90 CTA and 2302. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before him, it was mandatory for the Commissioner to have followed it. In not doing so he has passed an order which does not sustain. We set aside this order, allow the appeal and direct consequential relief, if any. 6. The issue was also considered by Larger Bench in the case Avet Chemicals (Supra) wherein following order was passed:- 2. The learned D.R. stated that in this case the respondents were importing a product called as Microvit E Promix 50 and claiming classification under Heading 23.09 as a preparation of a kind used in the animal feeding. 3. The Customs House, however, felt that it was classifiable under Heading 2936.28 of the Customs Tariff and 2936.00 of the Central Excise Tariff on the ground that the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist of one or more vitamins mixed together with dilutants and these products are used in a small quantity for improving animals performance. The two competing entries are 2302 and 2936. 2. Entry 2302 reads as follows : For preparation of a kind used in animals feeding, including dogs and cats food the rate of duty for this is nil. 3. Entry 2936 reads as follows : The rate of duty prescribed is 15% for the vitamins. 4 .The Collector of Central Excise had come to the conclusion that the product did not fall under Entry 2302 because the product had to be added in a small quantity to the main feed to get desired performance of the live stocks or to enhance the performance of the live stocks beyond the norma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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