https://www.taxtmi.com/caselaws?id=1188 Processed peeled and deveined prawns that were only subjected to peeling, deveining, salting or brining, blanching and freezing remained within Chapter 3 of the Central Excise Tariff because those steps did not amount to cooking or other preparation beyond the chapter's coverage. Applying the HSN notes and supporting fisheries opinions, the classification under Chapter 16 was rejected, so the duty demand based on that classification could not survive. The denial of retest and cross-examination was also treated as contrary to natural justice, and the penalties were unsustainable once the classification issue failed. en-us Tue, 17 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1188 Processed peeled and deveined prawns that were only subjected to peeling, deveining, salting or brining, blanching and freezing remained within Chapter 3 of the Central Excise Tariff because those steps did not amount to cooking or other preparation beyond the chapter's coverage. Applying the HSN notes and supporting fisheries opinions, the classification under Chapter 16 was rejected, so the duty demand based on that classification could not survive. The denial of retest and cross-examination was also treated as contrary to natural justice, and the penalties were unsustainable once the classification issue failed. Case-Laws Central Excise Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1188