2016 (5) TMI 185

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpted 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C. PANT, JJ For the Appellant: Mr. Yashank Adhyaru, Sr. Adv., Mr. Sanjai Kumar Pathak, Adv., Ms. Binu Tamta, Adv., Mr. Arpit Rai, Adv., Ms. Nikita Shrivastava, Adv. For Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv. And Mr. Praveen Kumar,Adv. ORDER The issue in the present case is whether Vitamin E-50 is classifiable under Chapt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the strength of the said judgment, 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 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X