Customs, Excise and Gold Tribunal - Mumbai
Suditi Industries Ltd. vs Commissioner Of Customs, A.C.C. on 5 September, 2003
Equivalent citations: 2003(158)ELT236(TRI-MUMBAI)
ORDER C. Satapathy, Member (T)
1. Heard both sides. The dispute in this case is whether the impugned goods can be covered under ITC (HS) Code 23099001 as 'Compounded Animal Feed' which were restricted for import or under ITC (HS) Code 23099003.10 as 'Poultry Feed' which were freely importable. The Commissioner of Customs has held the impugned goods to be compounded Animal Feed and hence restricted for import. The appellants have produced a certificate from various agencies including Compound Life Stock Feed Manufacturers Association and individual manufacturers that the impugned goods are neither 'Compounded Animal Feed' nor 'Concentrate for Compounded Feed' but the same are 'Poultry Feed Supplement'. They have also cited the decision of the Apex Court in Sun Export Corporation v. C.C., Bombay - 1997 (93) E.L.T. 641 (S.C.) holding that animal feed supplements such as pre-mix of vitamin AD3 which are generally added to Animal Feed is also covered by the generic term 'Animal Feed'.
2. Heard the learned S.D.R., who supports the impugned order passed by the lower authority.
3. After hearing both sides and perusal of case records, we are satisfied that the impugned goods being a 'Poultry Feed Supplement' is covered by the generic term 'Poultry Feed' and therefore its free import is permissible under ITC (HS) Code 23099003.10.
4. Hence we set aside the impugned order and allow the appeal.