- (1.) 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 and Gold (Control) Appellate Tribunal (for short 'the CEGAT') at New Delhi.
(2.) The respondent is the manufacturer of dailymix. Four show cause notices were issued alleging that they had mis-classified their products under 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 classifiable under C. S. H. No. 2936. 00 and as such chargeable to duty at the rate of 15% advance (BED) + 5% BED (SED).
(3.) The Assistant Commissioner in his order dated 24.1.1991 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 respect of 'recovit' with which we are concerned in this appeal, he held that it is classifiable under Chapter Sub-heading 2936. 00 as animai 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 Annexure-P2. The assessee filed an appeal before the Commissioner (Appeals) who, by his order dated 27.7.1993, set aside the order of the Assistant 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 11.3.1999. The Tribunal has dismissed the appeal of the department relying upon the decision of a larger Bench of the Tribunal in the case of tetragon Chemie (P) Ltd. and Ors. Vs. CCE, bangalore and Ors. reported in 1999 (82) ECR 98 dated 13.11.1998. 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-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.;