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TMI Blog2019 (11) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Jagan Babu, AC (AR), for the Respondent. ORDER [Order per : Sulekha Beevi C.S., Member (J)]. - The appellant imported prawn feed manufactured by the parent company located in Vietnam. The prawn feed was in various grade and in crumble form. They claimed concessional rate of basic Customs duty as provided under Notification No. 12/2012-Cus., dated 17-3-2012. The department was of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings initiated against another assessee M/s. Aqua World Chennai. 3. The Ld. AR Shri Jagan Babu appeared for the department. 4. Heard both sides. 5. The issue is denial of concessional rate of duty to the appellant alleging that prawn feed imported by them is not in pellet form. The board has issued clarification which reads as under :- "Vide Entry at sl. No. 119 in Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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