9911796707
TMI Blog2021 (9) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 12.2.2016, levy of duty of excise on di-calcium phosphate (animal feed grade) of rock phosphate origin falling under Heading 2835 of the First Schedule to CETA, 1985 is not required to be paid under the said Notification issued under section 11C of the Act. Taking into account that the Notification issued under section 11C would apply in full force, demand confirmed cannot sustain - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from payment of duty. The said notification was rescinded vide Notification No. 19/1996 dated 27.3.1996. hence, no such exemption was available thereafter. Duty was demanded by issue of Show Cause Notice for the disputed period proposing to reclassify the products under CETH 2835. It was contended by the appellant for the earlier period, in 2000, order was passed classifying the product under 2302 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imal feed grade) out of rock phosphate origin falling under Heading 2835 of CETA, 1985. Exemption Notification 3/2014-CE (NT) dated 3.2.2014 has been issued for the subsequent period allowing exemption to the said product. He submitted that the demand for the entire period from 1.1.2010 to 2.2.2014 would not sustain. The Tribunal in the following cases have held that as Di Calcium Phosphate manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule to CETA, 1985 is not required to be paid under the said Notification issued under section 11C of the Act. 6. Taking into account that the Notification issued under section 11C would apply in full force, demand confirmed cannot sustain. The impugned order is set aside. The appeal is allowed with consequential reliefs if any. (Operative portion of the order was pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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