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2016 (5) TMI 185 - SUPREME COURT

2016 (5) TMI 185 - SUPREME COURT - 2016 (339) E.L.T. A146 (SC) - Eligibility - 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 .....

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ation. - 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. - Civil Appeal No(s). 3327/2007 - Dated:- 2-5-2016 - MR. RANJAN GOGOI, MR. ARUN MISHRA AND MR. PRAFULLA .....

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duty under Notification No.20/99 dated 28.02.1999. In the above notification the description of the exempted goods is Prawn Feed . We have perused the order dated 08.10.2015 referring the question arising to a larger Bench. In 'Sun Export Corporation, Bombay vs. Collector of Customs, Bombay and Another' (1997) 6 SCC 564, the exemption notification dealt with 'animal feed'. By an amendment, 'animal feed supplements' and 'animal concentrates' were included. It was .....

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