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2018 (8) TMI 1307 - HC - CustomsInterpretation of statute - correct interpretation of the term “preserved” - export under duty entitlement scheme - Contention of the Customs Department was that the exporters did not use any chemical preservatives and hence, there is no processing or preservation effected on the goods so exported by them. Held that:- Drying of marine products and freezing the meat is one method of preservation - Since Sl.No.2 specifically speaks about the processed preserved and frozen marine products, the export of which is undertaken by the respondents herein. The description of the goods as claimed by the respondents is only proper for the purpose of granting duty entitlement. Appeal dismissed - decided against Revenue.
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