https://www.taxtmi.com/caselaws?id=122628 Damaged shrimps cleared into the domestic tariff area were treated as not liable to duty where the Revenue did not dispute that they had become unfit for human consumption after clearance. The Commissioner (Appeals) had granted relief for the damaged portion while confirming duty on the remaining clearances, and the Tribunal found that approach just and proper on the facts. The demand relating to the damaged shrimps was therefore upheld as set aside, and the Revenue's challenge failed. en-us Thu, 28 Jun 2007 00:00:00 +0530 Thu, 16 Aug 2012 11:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122628 Damaged shrimps cleared into the domestic tariff area were treated as not liable to duty where the Revenue did not dispute that they had become unfit for human consumption after clearance. The Commissioner (Appeals) had granted relief for the damaged portion while confirming duty on the remaining clearances, and the Tribunal found that approach just and proper on the facts. The demand relating to the damaged shrimps was therefore upheld as set aside, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122628