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TMI Blog2020 (10) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Whether the Di Calcium Phosphate Animal Feed Grade is classifiable under chapter heading 2309 or under 2835, it is prima facie covered under exemption Notification No. 04/2016-C.E. (N.T.) issued under section 11C of the Central Excise Act, 1944. The applicability of this notification 04/2016-C.E. (N.T.) is vital, to decide the issue in hand, however, both the lower authorities have passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 2309 as declared by the appellant or under chapter 2835 has claimed by the Revenue of the Central Excise Tariff Act, 1985. 2. Shri. Mrugesh Pandya Learned Counsel appearing on behalf of the appellant submits that Di Calcium Phosphate manufactured by the appellant is undisputedly Animal Feed Grade and correctly classifiable under Chapter heading 2309. He further submits that even if the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT, Ahmedabad 3. Shri. R. B. Bhaskar Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have heard both the sides and perused the records. We find that both the lower authorities have decided the matter against the appellant on the point that since Di Calcium Phosphate has been manufactured from rock phosphate, the Di Calci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the matter needs to reconsidered in the light of notification No. 04/2016-C.E. (N.T.). Accordingly, we set aside the impugned order and allow the appeal by way of the remand to the adjudicating authority for passing a fresh order keeping in mind our above observation. Since, this matter pertains to old period of June, 2012 to March, 2013, it is expected from the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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