https://www.taxtmi.com/caselaws?id=365835 Broad export-description wording for processed, preserved and frozen fish and marine products was applied to marine goods intended for human consumption, and the category was not confined to preservation by any single method or to the presence of chemical preservatives. Preservation could be achieved by drying, freezing or other means, and the governing test was the schedule description itself rather than Standard Input-Output Norms or a particular input. On that basis, the exporters' claim to the higher duty entitlement was upheld, and no question of law arose to justify appellate interference with the Tribunal's classification finding. en-us Thu, 02 Aug 2018 00:00:00 +0530 Tue, 05 Mar 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365835 Broad export-description wording for processed, preserved and frozen fish and marine products was applied to marine goods intended for human consumption, and the category was not confined to preservation by any single method or to the presence of chemical preservatives. Preservation could be achieved by drying, freezing or other means, and the governing test was the schedule description itself rather than Standard Input-Output Norms or a particular input. On that basis, the exporters' claim to the higher duty entitlement was upheld, and no question of law arose to justify appellate interference with the Tribunal's classification finding. Case-Laws Customs Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365835