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2008 (7) TMI 117 - HC - CustomsWhether Prawn and Shrimps to be considered as ‘Fish’ for levy of export cess under Section 3 of Agricultural Produce Cess Act, 1940 – expression Fish found as item no. 7 not includes Prawns/Shrimps - as per common parlance test, dictionary meanings & expert opinions, Prawns and Shrimps are not same as Fish – impugned question cannot be regarded as question of fact, but can only be regarded as an issue involving interpretation of an entry, which can be regarded as a question of law
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