2007 (2) TMI 427

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....elf requires to be finally disposed of at this stage. Accordingly, after dismissing the application, we proceed to deal with the appeal. 2. The respondents had imported 'South Chilean Fish Meal' and filed a Bill of Entry for its clearance under DEPB scheme claiming the benefit of Notification No. 20/2006-Cus., dated 1-3-2006 (Sl. No. 15). The goods were assessed on this basis and clearance thereof allowed by the department treating the Bill of Entry live. Subsequently, consequent to certain audit objection, the department proposed to deny the benefit of the Notification to the importer by alleging that the item imported by them was not finished aquatic feed but only an input for its manufacture. This view of the department was uphel....

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.... same could, by no stretch of imagination, be accepted as shrimp feed itself. Both sides agree that shrimp feed is an 'aquatic feed'. It appears from the records that the assessee has been maintaining throughout that the fish meal imported by them was to be used as input in the manufacture of shrimp feed. However, their counsel would plead for the first time today that the fish meal imported by them was directly usable as feed for poultry and cattle. In the face of this claim, learned SDR would submit that such a claim is not liable to be accepted at this stage. It is her contention that the fish meal imported by the respondents would not be eligible for the benefit of the notification inasmuch as it is their consistent case that it was imp....