https://www.taxtmi.com/caselaws?id=121657 Agricultural produce cess was held not leviable on exported frozen shrimps and prawns because the levy under the 1940 Act had to follow the commodity's own statutory classification and the customs-law machinery adopted by Section 5A. Shrimps and prawns were recognised as distinct from fish in biological, commercial, and tariff terms, so they could not be taxed as fish or as an equivalent commodity merely because of similarity in use or character. The assessment was therefore unsustainable to that extent and liable to be set aside. en-us Fri, 23 Feb 2007 00:00:00 +0530 Wed, 01 Aug 2012 13:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121657 Agricultural produce cess was held not leviable on exported frozen shrimps and prawns because the levy under the 1940 Act had to follow the commodity's own statutory classification and the customs-law machinery adopted by Section 5A. Shrimps and prawns were recognised as distinct from fish in biological, commercial, and tariff terms, so they could not be taxed as fish or as an equivalent commodity merely because of similarity in use or character. The assessment was therefore unsustainable to that extent and liable to be set aside. Case-Laws Customs Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121657