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Commnr. of Customs (Import) , Mumbai Versus M/s. Dilip Kumar And Ors

2016 (5) TMI 185 - SUPREME COURT

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 go .....

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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 o .....

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ed 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 pursu .....

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. 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 p .....

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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' ( .....

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ry and hence retrospective meaning thereby 'animal feed always included animal feed supplements'. On the strength of the said judgment, it has been contended on behalf of the assessee that prawn feed covered by the exemption notification No.2 .....

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