2010 (1) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the Brine Shrimp packs imported by the Appellant were held to be classifiable under Tariff Sub-Heading 0511.99 of the Customs Tariff. The Commissioner (Appeals) in the impugned order relied upon the earlier decision of the Tribunal in Appellants' own case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of doubt for Prawn Feed shall mean Shrimp which are capable of if used as such without any addition or alteration thereto. The contention is that as per the understanding of the Revenue in view of the above explanation the goods are classifiable under 2309.90. The Appellant also relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Venkateswara Hatcheri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted by the Appellant is already settled in favour of the Revenue and the Appeal filed by the Appellant before the Hon'ble Supreme Court is dismissed with the following observations :- "We have heard the learned Counsel for the Appellant. We find no merit in the Appeal. The Civil Appeal is dismissed with costs". 7. Reliance of the Appellant on the decision of the Hon'ble Supreme Court in the case....