1999 (8) TMI 101

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . By consent, rule called out and heard. 2. The petitioner manufactures Ossein and Di-Calcium Phosphate (D.C.P.) Animal Feed Grade. There was a controversy as to the correct classification in the Excise Tariff which was resolved by the Central Excise and Gold (Control) Appellate Tribunal (CEGAT) by its order dated 8-10-1992 reported in 1994 (70) E.L.T. 234 (Tribunal). The CEGAT took the view tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Raymon Glues and Chemicals - 1998 (102) E.L.T. 424 (Tribunal) and the S.L.P. was summarily dismissed. The view of the Appellate Tribunal that Di-calcium Phosphate animal feed grade is classifiable under Heading 23.02 and sub-heading 2302.00 of the Central Excise Tariff Act, 1985 stands confirmed. 4. In the circumstances, we see no reason why the petitioner is not entitled to the relief claimed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X