2016 (8) TMI 339

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....Shri  S. Murugappan,  Adv.  For the Respondent Shri K. Veerabhadra Reddy,  JC (AR) ORDER The appeal is against order dated 30.05.2012 of learned Commissioner (Appeals), Customs, Chennai.  The appellant imported product claimed to be 'prawn feed' and filed bill of entry claiming concession on the Notification No.21/2002 - (S.No.56).  The concession available t....

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....fter, proceedings were initiated against the appellant to deny concessional rate of duty.  The original authority denied the concession which was upheld by the impugned order by learned Commissioner (Appeals).  Aggrieved, the appellant is before us. 2.  Learned counsel for the appellant submits that they have imported prawn feed in micro-encapsulated form and they have  clai....

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....no finding has been recorded by original authority on the assertion of the appellant.  He further submitted that they have made various pleadings regarding  vitamin ingredient, physical nature of the product which are not dealt with in details.  The order was very cryptic and presumptive.  3.  The learned Authorised Representative strongly contested the submissions of t....

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....amin pre-mixes, or vitamin by weight shall not exceed the SION for prawn feed.  The finding only discusses about vitamin pre-mixes.  The appellant pleads that the prawn feed imported contains vitamins not exceeding the proportion of SION, whereas, the original authority did not record his reason for rejection.  He simply stated that vitamin pre-mixes should be as per  SION norm....