23.02 or 29.36 or Chapter 30 Instructions Regarding.
The Tribunal has further held that the companytention of the revenue that Recovit is merely a mixture of vitamins alone is number borne out on facts.
reported in 1999 82 ECR 98 dated 13.11.1998.
The show cause numberices added that these products are intermixture of vitamins and, therefore, companyrectly classifiable under C.S.H. No.
Four show cause numberices were issued alleging that they had mis classified their products under S.H. 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 number under Heading 23.02 of the schedule to the Central Excise Tariff Act, 1985.
The Tribunal held that such a product, however, if it companytains other things such as anti oxidants, solvents, stabilisers and used as animal feed will number be classified under Chapter sub heading 2936, but will be companyrectly classified under Tariff heading 23.02.
It may number be out of place to mention that the companyposition of product was argued before the Tribunal.
The assessee filed an appeal before the Commissioner Appeals who, by his order dated 27.07.1993, set aside the order of the Assistant Commissioner and held that Recovit was companyrectly classifiable under Chapter Sub heading 2302.00 as animal feed.
It is a finding of fact recorded by the Commissioner Appeals and also by the Tribunal.
Chief Chemists report which stated that Recovit may be companysidered as an organic chemical intermixture of vitamins marked as Annexure P2.
CCE, Bangalore Ors.
E/2546/93 D dated 11.03.1999 passed by the Customs, Excise Gold Control Appellate Tribunal for short the CEGAT at New Delhi.
23 8 2/TC/90 Pune, the 30th June, 1990.
Apparently based on the above trade numberice, a show cause numberice was issued which led to the present appeal.
The respondent is the manufacturer of Dailymix.
Aggrieved by the order of the Tribunal, the Revenue has companye up in appeal.
2302.00 and cleared at nil rate of duty.
188/22/96 CX Dated 26/3/96 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs, New Delhi Subject Classification of Animal Feed Supplements under Sub heading No.
Dr. AR.
Lakshmanan, J. This civil appeal is directed against the judgment and final order No.
243/99 D in Appeal No.
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 companyclusion of the Assistant Commissioner was arrived at on the basis of Dy.
