https://www.taxtmi.com/caselaws?id=429843 Classification of Surimi under the DEPB Rate Schedule was treated as a fish product falling under Sr. No. 2/66, based on the DGFT's specific clarification in the assessee's case. That clarification also withdrew the show cause notice on the same issue, leaving no basis for the departmental view to prevail over the policy interpretation. On that footing, the article states that customs demand, interest and penalty could not be sustained and the impugned order was set aside. en-us Fri, 04 Nov 2022 00:00:00 +0530 Sat, 05 Nov 2022 12:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429843 Classification of Surimi under the DEPB Rate Schedule was treated as a fish product falling under Sr. No. 2/66, based on the DGFT's specific clarification in the assessee's case. That clarification also withdrew the show cause notice on the same issue, leaving no basis for the departmental view to prevail over the policy interpretation. On that footing, the article states that customs demand, interest and penalty could not be sustained and the impugned order was set aside. Case-Laws Customs Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429843