Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Daily Mix Central Excise Tariff Recovit |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Tariff Act, 1985; Tariff Headings 23.02 and 29.36; Trade Notice No. 34/1990/Policy Circular No.99/1997 issued by Central Board of Excise and Customs : Classification-Recovit and Daily Mix-Levy of excise duty under Tariff Headings 23.02 or 29.36-Held: Chemical test report reveals that the product in question is a mixture of vitamins and oxidants etc., thus cannot be called as only intermixture of vitamins classifiable under Tariff Heading 29.36-Issuance of Circular by the Board clarifying that a product like the product in question would fall 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. 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. It was contended for the appellant-Revenue that both the Commissioner (Appeals) and the CEGAT 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 Commissioner (Appeals) and the CEGAT have erred in placing total reliance on the judgement 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. Assessee submitted that since the classification list classifying the 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 Under Chapter 29 as intermixture of vitamins. |
Judge | Hon'ble Dr. Justice A.R. Lakshmanan |
Neutral Citation | 2005 INSC 86 |
Petitioner | Commissioner Of Central Excise, Pune |
Respondent | Abhi Chemical & Pharmaceuticals Pvt. Ltd. |
SCR | [2005] 2 S.C.R. 210 |
Judgement Date | 2005-02-21 |
Case Number | 5646 |
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