2016 (5) TMI 185

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....Adv., Mr. Arpit Rai, Adv., Ms. Nikita Shrivastava, Adv. For Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv. And Mr. Praveen Kumar,Adv. ORDER The issue in the present case is whether Vitamin E-50 is classifiable under Chapter 2309.00 of the Customs Tariff Act, 1975, as "Prawn Feed" and therefore eligible for the benefit of partial exemption from d....

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....notification No.20/99 must be understood to include 'prawn feed supplements' which is what the Vitamin E-50 involved in the present case is. In paragraph 13 of the Order of this Court in Sun's case, views have been expressed with regard to the interpretation of an exemption notification to support the conclusion reached. The same may require a reconsideration. That apart, in the referr....