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2019 (11) TMI 1498
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....dvocate, for the Appellant. Shri M. Jagan Babu, AC (AR), for the Respondent. ORDER [Order per : Sulekha Beevi C.S., Member (J)]. - The appellant imported prawn feed manufactured by the parent company located in Vietnam. The prawn feed was in various grade and in crumble form. They claimed concessional rate of basic Customs duty as provided under Notification No. 12/2012-Cus., dated 17-3-2....
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....f this clarification and dropped the proceedings initiated against another assessee M/s. Aqua World Chennai. 3. The Ld. AR Shri Jagan Babu appeared for the department. 4. Heard both sides. 5. The issue is denial of concessional rate of duty to the appellant alleging that prawn feed imported by them is not in pellet form. The board has issued clarification which reads as und....