2004(08)LCX0248

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

Ms. Jyoti Balasundaram, Member (J) and Shri Moheb Ali M., Member (T)

COMMISSIONER OF CUS., ACC, MUMBAI

Versus

PIRAMAL HEALTHCARE LTD.

Order Nos. A/1288-1289/2004-WZB/C-I, dated 9-8-2004 in Appeal Nos. C/904/98-Mum.

REPRESENTED BY :        Shri K.K. Srivastava, JDR, for the Appellant.

Shri S.S. Gupta, CA, for the Respondent.

[Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Commissioner (Appeals) who has accepted the claim of the respondents for classification of Rovimix E-50 SD, Rovimix H-2 and Rovimix E-50 HD imported by them, under Customs Tariff heading 29.36, as mixtures or admixtures of vitamins, rejecting the contention of the Revenue that the goods are feed supplements for animals, falling under Customs Tariff Heading 23.09.

2. On hearing both sides, we agree with the stand of the Revenue that the goods are animal feed supplements and they are specifically used for animal feeding. We, therefore, hold that the Commissioner (Appeals) has erred in classifying them under heading 29.36. We, therefore, set aside the impugned order by holding that the goods fall for classification under Customs Tariff heading 23.09; however, we reduce the fine from Rs. 1 lakh to Rs. 50,000/- and from Rs. 45,000/- to Rs. 25,000/- respectively and also reduce the penalties to Rs. 10,000/- and Rs. 5,000/- respectively. The cross-objections are also disposed of in the above terms.

3. The appeals are thus partly allowed.

Equivalent 2004 (178) ELT 0487 (Tri. - Mumbai)