https://www.taxtmi.com/caselaws?id=84913 The appeal regarding the eligibility of "Prawn Feed Supplement" for exemption under Notification No. 17/93-Cus. was dismissed. The majority opinion, following the principle of strict interpretation of exemption notifications, held that "Prawn Feed Supplement" does not fall within the exemption provided for "Prawn Feed" under the notification. The dissenting Technical Member's view that the term "Prawn Feed" should include the supplement was not upheld, leading to the denial of the exemption benefit for the imported goods. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84913 The appeal regarding the eligibility of "Prawn Feed Supplement" for exemption under Notification No. 17/93-Cus. was dismissed. The majority opinion, following the principle of strict interpretation of exemption notifications, held that "Prawn Feed Supplement" does not fall within the exemption provided for "Prawn Feed" under the notification. The dissenting Technical Member's view that the term "Prawn Feed" should include the supplement was not upheld, leading to the denial of the exemption benefit for the imported goods. Case-Laws Customs Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84913