2008 (11) TMI 201

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..... e involved in this case is classification of our product Vitamin D3 Resin in Soyabean Oil (hereinafter referred to as the said product). The said product is animal feed supplement and is manufactured by us as a by-product in the course of manufacture of our main product Vitamin D3. We submit herewith a copy of the process chart (page No. 50). The basic raw material is cholesterol which is obtained from animal products viz, wool grease or animal organs like brain, spinal chord etc. Cholesterol is converted into cholesteryl acetate. We use this cholesteryl acetate and process it to obtain 7-Dehydro-cholesterol. The 7DHC is subjected to ultra violet irradiation and a solution containing Vitamin D3 in impure form is obtained. From this mother l .....

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..... this connection, the learned counsel has referred to DIL Ltd. v. CCE, Mumbai-III - 2007 (215) E.L.T. 233 (Tri.-Mumbai), wherein this Bench held that Dilvit D3 200 and Dilvit D3 500 were 'products of a kind used in animal feeding' and hence were classifiable under Heading 23.02 and not classifiable under Heading 29.36 as mixture of vitamins. The learned counsel has also relied on a decision of the Tribunal's Larger Bench, which was upheld by the Hon'ble Supreme Court in CCE, Bangalore v. Tetragon Chemie P. Ltd. - 2001 (132) E.L.T. 525 (S.C.), wherein animal feed supplements consisting of one or more vitamins mixed together with dilutants and used in small quantity by addition to the main feed to get desired performance of live stocks or to e .....

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..... 03. It further appears from the records that this item was used as animal feed supplement as evidenced by the product label. It is the case of the Revenue that this item should be treated as pure vitamin 03 dissolved in soyabean oil and that the vegetable oil should be regarded as a mere carrier. We have, however, found no evidence in support of the case of the Revenue. It is the appellant's case that this by-product is classifiable under Heading 23.02 like other two by-products, viz., Dilvit D3 200 and Dilvit D3 500. These two by-products were classified under Heading 23.02 in the appellant's own earlier case. The Revenue has not been able to differentiate the subject goods from the other two by-product already classified under Heading 23. .....

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