2015 (12) TMI 665

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.... Rupesh Kumar, Adv., Mr. Vikash Singh Jangara, Adv., Mr. Jitin Singhal, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. M.P. Vinod, Adv., Mr. Dileep Pillai, Adv., Mr. Ajay K. Jain, Adv., Mr. Atul Shankar Vinod, Adv., Mr. Vikash Pathak, Adv. And Ms. Seema Jain, Adv. ORDER The respondents herein are engaged in the manufacture of processed, preserved and frozen fish, prawns and var....

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....ertain documents. Four representative samples from each seven varieties of fish, prawns, and other prepared food items packed in polythene pouches with brand name 'SUMERU' were drawn from the factory. Expert Inspection Agency vide its test report dated 08.09.2003 had confirmed the presence of ploy phosphate in all seven varieties. Customs House vide its report dated 25.09.2003 also confirm....

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....and not under Chapter 16. Emphasis was laid on the difference between two expression 'preserve' and 'prepared' i.e. prepare is more towards edible and preserve may not related to edible. The aforesaid order of the Tribunal has been challenged by the Department in the form of present appeal. On going through the impugned order, we find that the conclusion is primarily rested on opi....