2010 (1) TMI 540

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....ellant. Shri A.K. Sharma, JDR, for 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 decisi....

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....ed where the explanation is for the removal 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 Commiss....

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....classification issue in respect of the goods imported 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....