Concessional customs duty for prawn feed in crumble form upheld under the notification's clarified scope.

Concessional basic customs duty was held applicable to imported prawn feed in crumble form under the customs notification. The notification text, read with the Board's clarification, showed that prawn feed and shrimp larvae feed were intended to receive the concession in all forms, while fish feed remained limited to pellet form. The department's attempt to confine prawn feed to pellet form was not sustainable. The denial of the concessional rate was therefore unjustified, and the importer was entitled to the notification benefit.

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Issues: Whether the appellant was entitled to concessional basic customs duty on imported prawn feed in crumble form under the relevant customs notification.

Analysis: The concessional entry referred to prawn feed, shrimp larvae feed and fish feed in pellet form, but the Board's subsequent clarification stated that the concession was intended to apply to prawn feed and shrimp larvae feed in all forms, while fish feed remained restricted to pellet form. In view of this clarification, the restriction sought to be applied by the department to prawn feed only in pellet form was not sustainable.

Conclusion: The denial of the concessional rate was unjustified, and the appellant was entitled to the benefit of the notification.

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