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2016 (5) TMI 185 - SC - CustomsEligibility - Benefit of exemption Notification No. 20/99 dated 28.02.1999 - Whether Vitamin E-50 is classifiable under Chapter 2309.00 of the Customs Tariff Act, 1975, as “Prawn Feed” and therefore eligible for exemption - Description of exempted goods in the notification is “Prawn Feed” - Held that:- on the strength of the judgment of larger Bench in the case of Sun Export Corporation, Bombay vs. Collector of Customs, Bombay and Another [1997 (7) TMI 117 - SUPREME COURT OF INDIA], it has been contended on behalf of the assessee that “prawn feed” covered by the exemption notification No.20/99 must be understood to include 'prawn feed supplements' which is what the Vitamin E-50 involved in the present case is. In paragraph 13 of the Order of this Court in Sun's case, views have been expressed with regard to the interpretation of an exemption notification to support the conclusion reached. The same may require a reconsideration. That apart, in the referral order it has been noticed that Sun's case has been distinguished in 'Collector of Central Excise, Guntur vs. Surendra Cotton Oil Mills & Fert. Co. [2000 (12) TMI 103 - SUPREME COURT OF INDIA]. The basis on which the said distinction has been drawn needs to be further pursued. Therefore, the opinion expressed in Sun's case may require a reconsideration.
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