Commissioner Of Central Excise, Pune vs Abhi Chemicals & Pharmaceuticals Pvt. ...

The Supreme Court addressed the classification of the product 'Recovit' under the Customs Tariff, specifically whether it falls under Chapter Sub-heading 2936.00 as an intermixture of vitamins or under Chapter Sub-heading 2302.00 as animal feed. The Court upheld the Tribunal's decision, which relied on the precedent set in Tetragon Chemie (P) Ltd., stating that Recovit, containing additional components beyond vitamins, is correctly classified under Tariff Heading 23.02. The appeal by the Revenue was dismissed, affirming the lower authorities' findings.