Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (8) TMI 339

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of import, whether in pellet form has to be recorded with supporting evidence. Vitamins, one or more of them, present in the prawn feed not exceeding the proportion will satisfy the condition of the notification or not - pleading of the appellant are to be dealt with for acceptance or rejection with reason - matter remanded - A reasoned and speaking order shall be passed at the earliest. - C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods. (i) which are capable of being used as prawn feed, as such, without any addition or alteration thereto; and (ii) in which the proportion of vitamin pre-mixes or vitamins, by weight, shall not exceed the standard input output norms (SION) for prawn feed as contained in the Public Notice No.19 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Governme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... original authority is based on information purported to have been downloaded from the manufacturer s website and on the basis of reasoning that vitamins in the form of pre-mixes was not as per the SION norms. Impugned order recorded that the presence of Vitamin C is mandatory in vitamin pre-mixes. The test report indicated non-detectable level of Vitamin C. He pleaded that the imports are in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t been made in a comprehensive manner by the original/first appellate authority. A clear finding as to the form of import, whether in pellet form has to be recorded with supporting evidence. In other words, micro-encapsulated form whether can be considered as pellet or not has to be clearly recorded. Regarding the other condition (ii) of the notification, it is clear that proportion of vitamin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates