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2015 (11) TMI 154 - SUPREME COURT

2015 (11) TMI 154 - SUPREME COURT - 2015 (325) E.L.T. 225 (SC) - Denial of exemption Notification No. 6/2002-CE, dated 1-3-2002 - processing and export of Shrimps/Prawns - Agricultural produce or not - Refrigeration Compressors/Gas Compressors, procured by the appellants for the preservation, storage or transport of agricultural produce - Held that:- whereas Notification No. 19/99 specifically covered the produce i.e. Shrimps/Prawns, present Notification confines the exemption only to agricultur .....

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vt. Ltd.[2002 (11) TMI 118 - SUPREME COURT OF INDIA]. For the reasons given, the aforesaid judgment would be no help to the assessee inasmuch as the earlier period was covered by different Notification - assessee is not entitled to exemption in terms of Notification No. 6/02-CE. The impugned decision of the Tribunal is, accordingly, set aside - Decided in favour of Revenue. - CIVIL APPEAL NO(S).2970/2007 - Dated:- 6-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : .....

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ication and the item with which we are concerned is at Serial No. 196, which reads as under: S. No. Chapter or heading No. or sub-heading No. Description of goods Rate under the first schedule Rate under the second schedule Condition No. 196 84 - any Goods specified in or intended to Chapter be used for the cold storage, cold room or refrigerated vehicle, for the preservation, storage or transport of agricultural produce. Nil 4 & 5 8 other list As is clear from the aforesaid Notification, th .....

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ural produce, the assessee had wrongly availed the benefit of the aforesaid Notification No. 6/2002-CE. The assessee filed its reply inter alia stating that such a benefit was given to the assessee on earlier occasion also and there was no reason not to continue the same in respect of the period in question. Accepting this contention the Adjudicating Authority dropped the show cause notice. However, feeling aggrieved by this order the Revenue took the matter in appeal before the Commissioner (Ap .....

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held as under: "I hold that the impugned goods viz., Shrimps/Prawns, squarely covered under the Marine Products Development Authority Act, 1972 and classify the impugned goods as marine produce rather than as agriculture produce. In view of the above discussion, the department's action in demanding duty is just and proper and sustainable under the law. Therefore, the respondent is liable to pay the Central Excise duty and interest, under Section 11A and Section 11AB of Central Excise A .....

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is set aside." The assessee took the matter further by filing appeal before the Tribunal and the Tribunal has reversed the decision of the Commissioner(Appeals) holding that the assessee would be entitled to the aforesaid exemption Notification. In coming to this conclusion, the Tribunal has primarily gone by the following two reasons: a) The assessee was enjoying the benefit of exemption Notification in previous year and there was no reason not to continue the same; b) In the earlier proce .....

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record and we have gone through the same. Mr. Sanghi has argued that the Tribunal has committed error on both the aforesaid counts. It is pointed out that the earlier Notification No. 19/1999 was materially different which specifically exempted processing/storage of Shrimps/Prawns. We are shown that in the present Notification the words Shrimps/Prawns are consequently missing and the exemption is confined only to 'agricultural produce'. On that basis, it is submitted that the Tribunal in .....

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