Holding

Recovit is to be classified under Tariff Heading 23.02 as an animal feed supplement and not under Heading 29.36.

Summary

The Supreme Court examined a dispute between the Central Excise Department and Abhi Chemical & Pharmaceuticals over the correct classification of the product Recovit, a premix containing vitamins, minerals, anti‑oxidants, solvents and stabilisers used exclusively as animal feed. The Revenue argued that Recovit should be taxed under Central Excise Tariff heading 29.36 as an intermixture of vitamins, while the assessee contended it fell under heading 23.02 as an animal‑feed supplement. The Court considered the chemical test report, Board circular No. 188/22/96‑CX, Policy Circular No. 44, and the earlier decision in Tetragon Chemie (P) Ltd. v. CCE, Bangalore, concluding that the product is not fit for human consumption and, because it contains additional ingredients beyond vitamins, it must be classified under heading 23.02. Consequently, the appeal filed by the Revenue was dismissed.

Issues considered

Whether Recovit is classifiable under Central Excise Tariff heading 23.02 (animal feed supplement) or under heading 29.36 (intermixture of vitamins).

Legislation cited

Subjects

classificationcentral excisetariff headinganimal feed supplementintermixture of vitaminsboard circularchemical test reportSupreme Court

Judgment

A COMMISSIONER OF CENTRAL EXCISE, PUNE
v.
ABHI CHEMICAL & PHARMACEUTICALS PVT. LTD.

FEBRUARY 21, 2005

B (S.N. VARIA VA, DR. AR. LAKSHMANAN AND S.H. KAPADrA, JJ.]

Central Excise Tariff Act, 1985; Tariff Headings 23.02 and 29.36; Trade
Notice No.3411990/Policy Circular No.9911997 issued by Central Board of
C Excise and Customs :

Classification-Recovit and Daily Mix-Levy ofexCise duty under Tariff
Headings 23.02 or 29.36-Held: Chemical test report reveals that the product
in question is a mixture df vitamins and oxidants etc., thus cannot be called
as only intermixture of vitamins classifiable under Tariff Heading 29.36-
D Issuance of Circular by the Board clarifying that a product like the product
in question wouldfall under Tariff Heading 23. 02 provided it is used exclusively
as animal feed supplements-In a similar matter Supreme Court held the
product in question as animal feed supplement-Hence, the product classifiable
under Tariff Heading 23.02.

E The question which arose for determination in this appeal was as to
whether the product Dailymix/Recovit is classifiable under Tariff Heading
23.09 as animal feeding as claimed by the Assessee-manufacturer or under
Tariff Heading 29.36 as intermixture of vitamins as classified by the
Revenue for the purpose of levy of excise duty.

F It was contended for the appellant-Revenue that both the
Commissioner (Appeals) and the CEGA T have totally ignored the
chemical test report in respect of the product in question to determine its
classifiability; that the product in question should be treated as animal
feed supplement containing vitamins and minerals; that both the
G Commissioner (Appeals) and the CEGAT have erred in placing total
reliance on the judgment in the case of Tetragon Chemie (P) Ltd.*; since
the product in that case consists of a mixture of vitamins, minerals and
various other ingredients classifiable under Chapter Sub-heading 2936.00
but the product in question consists of only intermixture of vitamins.

H 210
C.C.E. r. ABHI CHEMICAL & PHARMACEUTICALS PVT.LTD. 211

Assessee submitted that since the classification list classifying the A
products under Tariff Heading 23.02 has been approved by the Revenue
Authorities, they are not allowed to change their own decision later on;
that the product in question was used as animal feed only and as such
classifiable under Tariff heading 23.02; that the product basically consists
of mixture of vitamins, minerals, anti-oxidants and stabilisers and thus ·

-- ' the Revenue has wrongly classified the product Ui1der Chapter 29 as
intermixture of vitamins.
B

Dismissing the appeal, the Court

HELD : 1.1. The products in question which have mixture of C
vitamins and minerals with addition of other ingredients and which are
used for animal feed are not fit for human consumption. Hence, they
should be classified as animal feed supplement under Chapter Heading
2302 and not under Chapter 29. (215-A)

1.2. The Central Board of Excise and Customs issued a Circular r:;>
clarifying that when premix contains in addition to active substances,
stabilizers, anti-oxidants etc. and if such preparations are of a kind used
in animal feeding the same is classifiable under Heading 23.02. Similarly,
the Dy. Director General of Foreign Trade vide its policy Circular No.44
has re-confirmed that if such pre-mixes are for use exclusively for animal E
feed as supplements, the same continued to be classified under Heading
23.09 of the Customs Tariff Act, 1975. (216-G; 219-A-Bl

1.3. The Chemical test memo revealed that the product Recovit had
in addition to the intermixture of vitamins other ingredients such as anti-
oxidants, solvents and stabilisers and that the product prepared cannot, F
therefore, be called as only intermixture of vitamins. (219-G-H)

2. A larger Bench of the CEGAT in the case of Tetragon Chemie (P)
ltd. and Ors. v. CCE, Bangalore and Ors., (1999) 82 ECR 98 has laid down
the principle and also the classification in regard to the subject-matter of
controversy. This Court upheld the view taken by the Tribunal and held G
that the products in question are animal feed supplements, thus they were
rightly included in Tariff Item 23.02 being preparation of a kind used in
animal feeding; and that even food supplements which are used in animal
feeding would fall under Heading 23.02. (222-E-Fl

H

L
212 SUPREME COURT REPORTS (2005] 2 S.C.R.

A Collector of Central Excise, Bangalore v. Tetragon Chemie (P) ltd.
(2001) 132 E.L.T. 525, relied on.

Tetragon Chemie (P) Ltd. and Ors. v. CCE, Bangalore and Ors., (1999)
82 ECR 98, approved.

B CIVIL APPELLATE JURISDICTION : Civil Appeal No. 5646of1999.

From the Judgment and Order dated 11.3 .99 of the Central Excise,
Customs and Gold (Control) Appellate Tribunal, New Delhi in F.O. ~o. 243/
99-D in A. No. E/2546 of 1993-D.

C R. Venkataramani, A. Subba Rao, Ashok Panigrahi, G. Umapathy, S.
Gowtham, .P. Parmeswaran and B. Krishna Prasad for the Appellant. .

Makarand D. Adkar, S.D. Singh, Vijay Kumar and Vishwajit Singh for
the Respondent.

D The Judgment of the Court was delivered by

DR. AR. LAKSHMANAN, J.This civil appeal is directed against the
judgment and final order No. 243/99-D in Appeal No. E/2546/93-D dated
11.03.1999 passed by the. Customs, Excise & Gold (Control) Appellate
E Tribunal (for short 'the CEGA T') at New Delhi.

The respondent is the manufacturer of Dailymix. Four show cause notices
were issued alleging that they had mis-classified their products unde.~ C.S.H.
No. 2302.00 and cleared at nil rate of duty. The show cause notices added
that these products are intermixture of vitamins and, therefore, correctly
p classifiable.under C.S.H. No. 2936.00 and as such chargeable to duty at the
rate of 15% advance (BED) + 5% BED (SEO).

The Assistant Commissioner in his order dated 24.01.1991 held that the
products Dailymix and Briplex were correctly classifiable under Chapter Sub-
heading 2302.00. He, however, confirmed the demand of Rs.2,04,129.18. In
G respect of 'RECOVIT'with which we are concerned in this appeal, he held
that it is classifiable under Chapter Sub-heading 2936.00 as animal feed
supplement. The conclusion of the Assistant Commissioner was arrived at on
the basis of Dy. Chief Chemist's report which stated that Recovit may be·
considered as an organic chemical (intermixture of vitamins) marked as
H Annexure-P2. The assessee filed an appeal before the Commissioner (Appeals)
C.C. E. v. ABHI CHEMICAL & PHARMACEUTICALS PVT. LTD. [LAKSHMANAN, J] 213

who, by his order dated 27.07.1993, set aside the order of the Assistant A
Commissioner and held that Recovit was correctly classifiable under Chapter
Sub-heading 2302.00 as animal feed. The revenue filed an appeal against the
order of the Commissioner (Appeals) which has been decided by the CEGAT
vide its order dated 11.03.1999. The Tribunal has dismissed the appeal of the
Department relying upon the decision of a larger Bench of the Tribunal in the B
case of Tetragon Chemie (P) ltd. and Ors. v. CCE, Bangalore and Ors.,
reported in (1999) 82 ECR 98 dated 13.ll.1998. The Tribunal has further
held that the contention of the revenue that Recovit is merely a mixture of
vitamins alone is not borne out on facts. The Tribunal held that such a
product, however, if it contains other things such as anti-oxidants, solvents,
stabilisers and used as animal feed will not be classified under Chapter sub- C
heading 2936, but will be correctly classified under Tariff heading 23.02.
Aggrieved by the order of the Tribunal, the Revenue has come up in appeal.

As stated earlier, we are concerned in this appeal in regard to the
classification of a product known as Recovit. Now the question is whether
animal feed (Recovit) is classifiable under Tariff Heading 29.36 as intermixture D·
of vitamins or under Tariff heading 23 .02 as animal feed.

We heard Mr. R.Venkataramani, learned senior counsel for the appellant
and Mr. Makarand D.Adkar, learned counsel for the respondent.

Learned senior counsel appearing for the appellant invited our attention E
to the show cause notices issued and the orders passed by all the authorities
including the Tribunal and submitted that both the Commissioner (Appeals)
and the CEGAT have totally ignored the Dy. Chief Chemist's report dated
06.12.1990 in respect of Daily mix, Recovit etc. and that Recovit should be
treated as animal feed supplement containing vitamins and minerals. He would F
further submit that both the Commissioner (Appeals) and the CEGA T have
erred in placing total reliance on the judgment of Tetragon Chemie (P) ltd.
(supra). According to the learned senior counsel, the product in that case
consists of a mixture of vitamins, minerals and various other ingredients
which is not similar to the product 'Recovit' as the same consists of only
intennixtures of vitamins and, therefore, it is correctly classifiable under G
Chapter Sub-heading 2936.00. Before proceeding further in considering the
submission made by learned senior counsel for the appellant, it is better to
reproduce both the entries.

H
The assessee has declared these three products in that classification list
E which had been approved by the Assistant Collector. They are :-

(a)

(b)
Daily mix :- .....
.
Recovit :- It is a mixture of vitamins but it contains stabilisers
and anti-oxidants also, in addition to solvents.

F (c) Briplex :- ....

According to the assessee, the classification list for these products has
already been approved by the Assistant Collector and, therefore, the Assistant
Collector is not competent to change his own decision. The assessee had
claimed the classification of these products under Chapter sub-heading 2302
G as animal feed supplement and the Department had claimed that the correct
classification would be .under Chapter sub-heading 2936 as organic chemicals.
It is stated that the product is used as animal feed only and is meant for
consumption by animals. It is not fit for human consumption. It basically
consists of mixture of vitamins, minerals, anti-oxidants and stabilisers. The
Assistant Collector has wrongly classified the product under Chapter 29 as
H intermixture of vitamins merely because it consists of solvents, stabilisers
C.C.E. v. ABHI CHEMICAL & PHARMACEUTICALS PVT.LTD. [LAKSHMANAN. l] 215
and anti-oxidants. It was further stated that once powder is meant for use as A
an animal feed supplement, it should be classified under Chapter Sub-heading
2302. In our view, the products which have mixture of vitamins and minerals
with addition of other ingredients and which are used for animal feed and are
not fit for human consumption are to be classified as animal feed supplement
under Chapter Heading 2302 and not under Chapter 29.
B
Learned senior counsel for the Department sought to place reliance
upon the report of the Dy. Chief Chemist which has been annexed. It has
come on record that the product Recovit basically consists of mixture of
vitamins, solvents, anti-oxidants and stabilisers. It has also come on record

- that Recovit is used as animal feed only and is being consumed by animals
only. It is a finding of fact recorded by the Commissioner (Appeals) and also
by the Tribunal. It may not be out of place to mention that the composition
C

of product was argued before the Tribunal. However, the Department could
not contradict or dislodge the findings recorded by the Commissioner
(Appeals). Both the Commissioner (Appeals) and the Tribunal examined the
facts of the case and decided the matter in favour of the assessee. D
Our attention was invited to the reply affidavit filed by the assessee in
this appeal. It is seen that a trade notice No. 34/1990 was issued by the
Collector of Central Excise and Customs, Pune whereby it was clarified by
the Department that the product having vitamins, stabilisers, anti-oxidants
and solvents merits classification under Chapter 29 Heading 29.36 and not B
under Heading 23.02 of the schedule to the Central Excise Tariff Act, 1985.
Apparently based on the above trade notice, a show cause notice was issued
which led to the present appeal. Trade notice No. 34 of I 990 reads as follows

"OFFICE OF THE COLLECTOR OF CENTRAL EXCISE & CUSTOMS,
F
PUNE PMC'S COMMERCIAL BUILDING, HIRABAUG, TILAK ROAD,
PUNE - 2.
**********

PUNE CENTRAL EXCISE & CUSTOMS, COLLECTORA TE G
TRADE NOTICE NO. 34/1990 (I/Ch. 23/90)

Sub :- Central Excise Classification of intermixtures of Vitamins used
as animal feed supplements whether classifiable under Heading
23.02 or in Chapter 30 or Chapter 29 - regarding.
H
216 SUPREME COURT REPORTS (2005) 2 S.C.R..

A A doubt has been raised regarding the correct classification of
products which consists of only different vitamins in definite
proportions and no other ingredients except the solvents or stabilisers
or anti-oxidants. Such products are generally used as animal feed
supplements. The doubt raised is whether the such products which·
are mixtures of vitamins are classifiable under heading ·23.02 or as
B medicaments under heading 30.03 or an inter mixture of vitamins
under heading 29.36.

The matter has been examined and it is observed that such animal
feed supplements which are just inter mixture of vitamins only and
that there are no other ingredients except solvents, stabilisers or anti-
c oxidants are specifically covered under heading 29.36 of C.E.T. as
inter mixture of vitamins. Even though they are used as animal feed
supplements, they can be classified under heading 23.02 as preparations
of kind used in animal feeding, because this is a general heading.
Inter mixture of vitamins are specified in so many words in heading
D 29.36 and accordingly products of the type referred above are correctly
classifiable under heading 29.36.

All Trade Associations and Chambers of Commerce and Industries
are requested to bring the contents of this Trade Notice to the notice
of their member constituents.
E
Hindi version is enclosed.

ATTESTED: Sd/-
SUPERINTENDENT (TECH) (L'. Joyaseelan)
C. EX & CUS. PUNE 2 Additional Collector
F Central Excise & Customs Pune.
Pune, the 30th June, 1990."
r
F.No. V.Ch. 23 (8)2/TC/90 r
Trade Notice No. 34 of 1990 seems to have been issued on the basis
of the Board Circular No. l of 1990 dated 01.01.1990. The Central Board of
Excise and Customs vide its circular No. 188/22/96-CX dated 26.03.1996 has
G clarified that when premix contains in addition to active substances, stabilisers,
anti-oxidants etc. and if such preparations are of a kind used in animal feeding
the same is classifiable under Heading 23.02. The said circular reads as
follows :-

H
C.C.E. v. ABHICHEMICAL& i'HARMACEUTICALS PVT. LTD. [LAKSHMANAN,J.) 217

"Animal Feed Supplements A
Circular No. 188/22/96-CX
Dated 26/3/96
Government of India
Ministry of Finance
B
Department of Revenue
Central Board of Excise an~ Customs, New Delhi
Subject : Classification of Animal Feed Supplements under Sub-
heading No. 23.02 or 29.36 or Chapter 30 - Instructions-
Regarding. c
It has been brought to the notice of the Board that a large number
of products with supplements'/additives/premixes etc. but are being
classified either under heading 23.02 or heading 29.36 or under Chapter
30 of the Central Excise Tariff in various Commissionerates.
D
2. It would be recalled that in its Circular No. l/90 dated 1.1.1990,
issued from F.No. I 5/20/89-Cx.l, Board had observed that animal feed
supplements which are just inter-mixtures of vitamins only without
other ingredients, except solvents, stabilizers or anti-oxidants, cannot
-be classified under heading 23.02 even though they are used as animal
feed supplements. Board had observed that such inter-mixtures of E
vitamins are specifically covered under heading 29.36.

3. Trade interests have however represented that animal feed

- supplements use vitamins, pro-vitamins, amino-acids, anti-biotics,
'Coccidiostats' etc. in very small quantities (micro-quantities) and
that the feed supplements contain other organic and in-organic feed
ingredients as well. They have also represented that such micro-
F

nutrients do not have any independent identity as pure chemicals, that
they cannot be easily separated into individual pure chemicals : nor
do they conform to standard laid down for medicaments. As such, it
is claimed that animal feed supplements cannot be classified under G
Chapter 29 or Chapter 30 of the Central Excise Tariff merely because
they contain the said micro-nutrients.

4. The matter has been further examined by the Board in consultation
with the Chief Chemist, Central Revenue Chemical Laboratory
(CRCL), New Delhi. H
218 SUPREME COURT REPORTS [2005] 2 S.C.R.

A 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
B supplementary feeds. The preparations for use in making complete
feeds or supplementary feeds are known in the trade as "premixes".
These preparations are compound composition 'consisting of a number
of substances - each type of these substances being present in the
-
·'premix' in varying propositions to serve a particular purpose. The
c explanatory notes under Heading 23.09 of HSN (pp, 177-178) further
indicate that pre-mixes contain, in. addition to the active substances
(vitamins, amino-acid, anti~biotics, coccidiostats etc.) and stabilizers;
anti-oxidants etc., certairi organic or in-organic nutritive substances
known as carriers which help in homogeneous dispersion and mixing [
of the active s\Jbstances in the compound feeds to which the I
D preparations referred to in the said explanatory notes are added.

6. In this view of the matter, it would appear that preparations
containing the active substances (vitamins or provitamins, amino-
acid, antibiotics, coccidiostats etc.) along withthe said carriers would
fall under Heading 23.02 of the CET provided such preparation are
E of a kind used in animal feeding. It may however be fiOted that
Heading 23.098 of the HSN excludes products of Chapter 29 and
medicaments of Heading 30.03 or 30.04. Hence, while deciding the
classification of the products claimed to be animal feed supplements
are ordinarily of commonly known to the trade as products for a
F specific use in animal feeding.

7. In view of the foregoing discussions, the classification of each
product being claimed as animal feed supplements may be decided
on merits in the light of the above and in accordance with the
explanatory. notes to Heading 23 .09 or the HSN read with Chapter
G Note 1 of Chapter 23 · of the CET.
8. Board's Circular No.1/90 dated 1. l.1990 stands modified to the
extent indicMed above.
Sd/-
(S.C. Bhatia)
F.No. 23/1/94-CX.1 Under Secretary to the Govt. of India"
H ~
I

t'
'
-
C.C.E. 1•. ABHI CHEMICAL & PHARMACEUTICALS PVT.LTD. [LAKSHMANAN, J.] 2 J9

It may be extremely relevant to point out that the Board's Circular No. A
I of 1990 dated 01.01.1990 stands modified accordingly. Similarly, the Dy.
Director General of Foreign Trade vide its policy Circular No. 44 (RE 99/
1997-2002 dated 25.11.1999 has re-confirmed that if such pre-mixes are for
use exclusively for animal feed as supplements, the same continued to be
classified under Heading 23.09 of the Customs Tariff Act, 1975. Policy circular B
...
'
No. 44 runs as follows :-
"POLICY CIRCULAR
No.44(RE-99)/ 1997-2002
Dated 25th November, 1999
Attention is invited to Policy Circular No. 22(RE-99)/1997-2002 dated 27.7.99, C
regarding classification of animal feed supplements.

In this regard it is further clarified that 'Pre-mixes' containing vitamins or
pro-vitamins, aminoacids, coccidiostats etc. for use exclusively in animal
feed as supplements continue to be classified under the Heading 23.09, as per
Explanatory Notes to Harmonized Commodity Description and coding system. D
This issues with the approval of DGFT.
Sd/-
(0.P. Hisaria)
Deputy Director General of Foreign Trade
F.No.01/89/180/00072/AM99/PC I-A E
Dated 25th November, 1999
Issued by :

-
Ministry of Commerce
Directorate General of Foreign Trade
New Delhi."
F
It may also be relevant to point out that on 27.09.1990, the Central
Excise Department has drawn a sample of the product Recovit and the same
was sent for chemical analysis to the Deputy Chief Chemist at Mumbai.
While drawing the sample, a test memo was prepared by the Inspector under
F. No. BR 11/CL/Abhi/90 dated 27.09.1990. It can be seen from the said test G
memo that the said product Recovit had in addition to the intermixture of
vitamins other ingredients such as anti-oxidants, solvents and stabilisers and
that the product prepared cannot, therefore, be called as only intennixture of
vitamins.

H
A
220 SUPREME COURT REPORTS

The said test memo reads as follows :-
[2005] 2 S.C.R.

-
"OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,
BHOSARI RANGE II;-• BHOSARl, PUNE 411 039
TEST MEMO

B F.No.BR 11/CL/ABHl/90/ Bhosari, the 27.09.1990
The Deputy Chief Chemist, -=
Central Excise Laboratory,
Estrella Batteries Compound,
Dharawi Road, Matunga, BOMBAY - 400 019.
c Dear Sir;

A sample ofRecovit has been·~ent by hand delivery dated 27.09.90 for
test.

I. Name of the factory & address : Abbi Chemical & Pharmaceutical
D Pvt. Ltd.T36-38, MIDC,
Bhosari, Pune-26.
2. Description of sample : Animal Feed
Supplement - Recovit.

3. Identification mark, if any ~Batch No. 338-A.
E
4. Date of Drawal and Batch No. :27-9-90 Batch No. 338-A

5. No. of containers :4 Nos.
r
6. Quantity : 100 ml. ........
F 7. The sample is to be tested for : The party has classified this product
under Chapter Heading 2302.00 .
. The classification may please be
confirmed.
8. Other information
G (i) Chemical nature & %age of : As per separate sheet attached.
ingredients in the product
-··
(ii) Brief outline of manufacturing ·:As per separate sheet attached.
Process

H (iii) Mode of its application : Animal feed supplement
C.C.E. r. ABHI CHEMICAL & PHARMACEUTICALS PVT. LTD. (LAKSHMANAJ{ J.). 22 J .

(and use) A
(iv) Any printed literature _if Label enclosed.
Available may be sent.
Sd/-.
For Abhi Chemical & Pharmaceutical Pvt. Ltd. Inspector of Central Excise
Sd/- · · Bhosari Range II, Bhosari B
(Authorised signatory) PUNE-39
DECLARATION

Four representative samples of Recovit at Abhi Chemical & ·
Pharmaceutical Pvt. Ltd. have been drawn by the Inspector of Central C
Excise, Bhosari Range II, Bhosari, Pune-411039 and these have been
sealed in our presence. One of the sealed samples have been given to
· us. We are perfectly satisfied with the manner of sampling.
For Abhi Chemical & Pharmaceutical Pvt. Ltd.
Sd/- .
(Authorised signatory)"
D
"CHEMICAL NATURE AND PERCENTAGE OF
INGREDIENTS IN RECOVIT AS FOLLOWS :

S.No. Name of ingredients Chemical nature % in product
E
. I. Tween - 80 (Polysorbate) · . Brownish yellow oily liquid 34.97%

2. Bulytated Hydroxy Anisol · Crystalline powder 0.02%

3. Bulytated Hydroxy Toulene Crystalline powder ·0.02%

4. Vitamin A Palmitate .Yellow oily substance 2.57% F
5. Vitamin B3 White powder · . 0.01%

6. Vitamin B 12 Red orange powder 0.0026%

7. Vitamin E Aceiate · Pale yellow golden · . 4;37%
G
Viscuss liquid ·

8. Glycerine· Colourles_s viscuss liquid 26.85%

9. Sodium Ascorbate White crystalline powder 9.62%

IO. Gracia! Acetic Acid Colourless liquid 0.34% H
222 SUPREME COURT REPORTS [2005) 2 S.C.R.

A II. Water 21.23%

OUTLINE OF MANUFACTURING PROCESS

Step I. Mix Vit A, Vit E, Vit D3, BHA & BHT completely in vessel.

B Step 2. Warm T~een • 80 upto 40 degree C and add to it mixture
No. I_ in a thin stream. Stirr it well. ·

Step 3. Add Glycerine in a think stream with stirring in 2.

Step 4 . . Take 60. Ltrs water_ (D'mineralised) add to it Sodium
Asco~bate dissolve it completely adjust FH to 6.0 with Glacial
c Acetic Acid add this soln. _To main soln. Stir for 15 minutes.
And filter then add vit Bl2 (Prepare with small qty. ofD.M:
water and add to main soln.) Product Is kept over night &
ready for filling,
,-·
For Abhi Chemical & Pharmaceutical Pvt Ltd.
D Sd/-
(J\'uthorised signatory)" • · ,·
The order passed by_the larger_Bench of the CEGAT_dated 13.11.1998
was also placed before us. We have gone through the same and we approve
. the classlfi~tion laid d~w~ by ihe CEGAT in ;eg,.;ci to the s~bject-matt~~ of
E controversy and the principles laid down therein. In fact, the said order of the•
larger bench was challenged before this Court. This Court in Collector of
Central F.xcise, Bangalore v. Tetragon Chemie P. Ltd, reported in (200 I)
132 E.L.T. 525 (Three-Judge Bench) ~pheld the view taken by the Tribu·nal
that the products in question are animal feed_ supplements_ and that_ the animal
F feed supplements were rightly included in Tariff Item 23.02 being preparation
of a kind used in animal feeding including dogs and cats food. The Bench
has agreed with the conclusion of the Tribunal that even food supplements .
like the products of the respondents therein which are used in animals feeding
would fall under Heading 23.02. This Court while affirming the decision of .
the Tribunal dismissed the civil appeals.
f • • ' •

'G For the foregoing reasons, we are of the opinion.that the contentions in
the civil appeal are apparently contrary to the stand taken by the Department
in the circulars mentioned supra and we, therefore, have no hesitation in
dismissing the appeal as bereft of ~ny merits. Howe~er, we s_ay no costs.

H S.K.S. Appeals dismissed.