Agricultural produce exemption denied for processed shrimps and prawns under a narrower cold-storage notification.

Shrimps and prawns processed and stored for cold-storage use were held not to qualify as "agricultural produce" for exemption under Notification No. 6/2002-CE. The exemption applied only to goods used for preservation, storage or transport of agricultural produce, and the later notification was narrower than an earlier one that had expressly covered shrimps and prawns. Marine produce could not be brought within the expression "agricultural produce", and a benefit available under a superseded notification could not govern interpretation of the later scheme. The exemption was therefore unavailable.

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Issues: Whether shrimps/prawns processed and stored by the assessee qualified as "agricultural produce" for claiming exemption under Notification No. 6/2002-CE dated 01.03.2002.

Analysis: The exemption under the notification extended only to goods specified for use in cold storage, cold room, or refrigerated vehicle for preservation, storage, or transport of agricultural produce. The earlier notification relied on by the assessee was materially different and had specifically covered shrimps/prawns, whereas the later notification confined the exemption to agricultural produce. Shrimps/prawns are marine produce and do not fall within that expression. A prior benefit under an earlier notification could not control the interpretation of the subsequently superseded notification.

Conclusion: The assessee was not entitled to exemption under Notification No. 6/2002-CE, and the Revenue's appeal succeeded.

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