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2016 (8) TMI 339 - CESTAT CHENNAI

2016 (8) TMI 339 - CESTAT CHENNAI - 2017 (347) E.L.T. 341 (Tri. - Chennai) - Concessional rate of duty - prawn feed - prawn imported in micro-encapsulated form - exemption claimed under notification no.21/2002 - (S.No.56)- vitamin pre-mixes - product to be in pellet form - Held that: - A clear finding as to the form of import, whether in pellet form has to be recorded with supporting evidence. - Vitamins, one or more of them, present in the prawn feed not exceeding the proportion will satis .....

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.2012 of learned Commissioner (Appeals), Customs, Chennai. The appellant imported product claimed to be prawn feed and filed bill of entry claiming concession on the Notification No.21/2002 - (S.No.56). The concession available to prawn feed is in terms of the following condition:- 56.2309.90 - Prawn Feed, shrimp larvae feed and fish feed in Pellet form. Explanation.- For the removal of doubt, prawn feed, shrimp larvae feed and fish feed in pellet form shall mean goods. (i) which are capable of .....

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tiated against the appellant to deny concessional rate of duty. The original authority denied the concession which was upheld by the impugned order by learned Commissioner (Appeals). Aggrieved, the appellant is before us. 2. Learned counsel for the appellant submits that they have imported prawn feed in micro-encapsulated form and they have claimed the exemption under the above mentioned notification. Their product is in pellet form, ready to use and contains vitamins not exceeding the proportio .....

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n C. He pleaded that the imports are in micro-encapsulated from which is also a type of pellet and no finding has been recorded by original authority on the assertion of the appellant. He further submitted that they have made various pleadings regarding vitamin ingredient, physical nature of the product which are not dealt with in details. The order was very cryptic and presumptive. 3. The learned Authorised Representative strongly contested the submissions of the appellant. He stated that vitam .....

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