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2016 (8) TMI 339 - AT - CustomsConcessional rate of duty - prawn feed - prawn imported in micro-encapsulated form - exemption claimed under notification no.21/2002 - (S.No.56)- vitamin pre-mixes - product to be in pellet form - Held that: - A clear finding as to the form of import, whether in pellet form has to be recorded with supporting evidence. Vitamins, one or more of them, present in the prawn feed not exceeding the proportion will satisfy the condition of the notification or not - pleading of the appellant are to be dealt with for acceptance or rejection with reason - matter remanded - A reasoned and speaking order shall be passed at the earliest.
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