DABUR INDIA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this Appeal, filed by M/s. Dabur India Ltd., the issue involved is whether the following products manufactured by them are classifiable as 'animal feed supplements' under Heading 23.02 of the Schedule to the Central Excise Tariff Act, as claimed by them or as 'Veterinary Medicament' under Heading 30.3 of the Tariff as confirmed by the Commissioner, Central Excise, in the the impugned order.:

(2.) 1 Shri B.L. Narasimhan, Learned Advocate mentioned that Heading 23.02 of the Central Excise Tariff covers 'Products of a kind used in animal feeding', that the impugned products are commercially used and bought and sold as feed supplements which is evident from the labels of the products themselves; that the following words are clearly printed on the labels: -

(3.) THE learned Advocate mentioned that the impugned order is directly contrary to the decision of the Larger Bench of the tribunal in the case of Tetragon Chemie (P) Ltd v. CCE, Bangalore, : 2001 (138) ELT 414 (T -LB) wherein also the some of the disputed products were sought to be classified by the Revenue under Heading No.30.03 as medicaments as they contained vitamins and pro -vitamins in substantial quantities; that the Larger Bench has held these products classifiable under Heading No. 23.02 only holding that "analysis of the technical literature brings out that preparations containing vitamins, proteins, carbohydrates, minerals, etc. are feed additives or supplementary feeds for animals." He also mentioned that the Larger bench has held that the "End use assumes importance in view of the fact that description of the goods under Heading 23.02 of Central Excise Tariff Act, 1985 reads 'Preparations of a kind used for animal feeding including Dog and Cast food..' The term used here is very important. For satisfaction of this term, we have to examine as to how the product is used. We have examined the use of the preparation and the label. We have also seen the expert opinion and the affidavits of the Dealers/Users indicating that the product is known as animal feed supplement by the trade who use this preparation or who deal in these preparations. Thus, the labels, affixed on the preparations for the purpose of sale, Certificates by the Experts and Manufacturer's Association and the Affidavit by the Users/Dealers clearly indicate that the preparations are animal feed supplements." He also stated that the Supreme Court has affirmed the decision in CCE, Bangalore v. Tetragon Chemie P. Ltd. [ : 2001 (132) ELT 525 (SC)]. Reliance has also been placed on the decision in the case of CCE, Vadodara v. M J Agro Chemicals, : 2000 (118) ELT 116 (T) wherein the products were classified as animal feed supplement and not as medicament under Heading 3003.10 of the Tariff, Litaka Pharmaceuticals v. CCE, Mumbai, [2000 (121) ELT 2003(T)] and Cattle Remedies v. CCE, Kanpur, [2004 (60) RLT 274 (CESTAT)].