https://www.taxtmi.com/caselaws?id=267345 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 Marine produce could not be brought within the expression "agricultural produce", and a benefit available under a superseded notification could not govern interpretation of the later scheme.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. en-us Tue, 06 Oct 2015 00:00:00 +0530 Thu, 07 Jan 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267345 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 Marine produce could not be brought within the expression "agricultural produce", and a benefit available under a superseded notification could not govern interpretation of the later scheme.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. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267345