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TMI Blog2019 (8) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as 'the appellant'). The appellant is a Society registered under the Tamil Nadu Societies Registration Act and is functioning under the Marine Products Export Development Authority, Ministry of Commerce & Industry, Government of India. The appeal is filed against the Order No.9/AAR/2019 dated 23.01.2019 = 2019 (3) TMI 1074 - AUTHORITY FOR ADVANCE RULING, TAMILNADU passed by the Tamilnadu State Authority for Advance ruling on the application for advance ruling filed by the appellant. 2. The appellant has stated that presently their operations are carried out in Andaman & Nicobar Islands, Kerala and Andhra Pradesh in addition to Tamil Nadu and their operations could be extended to other states of India also. The main activities carried over by them are: (a) Research and Development for general public (b) Providing Consultancy Service with respect to Marine Service (c) Testing Services (All types of testing services) with respect to agriculture and marine products (d) Training the Farmers, Entrepreneurs, Self- help groups, Students, Hatchery owners etc. (e) Sale of Fish, Crab (all kinds of seeds) (f) Sale of Harvest- Fish (g) Sale of Artemia-Fish Feed (produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. (Ms) No. 63 dated 29.06.2017 as amended. c. Artemia cysts supplied by RGCA, classifiable under 0511, are taxable at 2.5% CGST under Sl. No.21 of Notification No. 1/2017-C.T. (Rate) dated 2806.2017 as amended and at 2.5% SGST under Sl. No.21 of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended. d. Research and development activities of RGCA are towards breeding, developing new species, genetic testing of Seed and adults of diversified aquaculture species, Gene sequencing for confirmation of species, under SAC 9981, are taxable at 9% CGST under Sl. no 18 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under Sl. no 18 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended. e. Consultancy services of RGCA are towards nursery cage farming hatching etc. which are support services for rearing of fish, crab, prawn, etc. and are directly related to operations, classifiable under SAC 9986, are exempt from CGST under Sl no. 54 of Notification No 12/2017 dt 28.06.2017 as amended and exempt from SGST under Sl no 54 of Notification No. II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment, they had to process the file to obtain necessary approval. They have further stated that they have a very fair chance to succeed in the appeal preferred by them. They have relied on the decision of Hon'ble Supreme Court of India in the case of Esha Bhattachajee Vs Managing Committee of Raghunathpur Nafar Academy and others [(2013) 12 SCC 649] =2015 (1) TMI 1053 - SUPREME COURT wherein it is stated that such delay is required to be condoned in the interest of justice. They have prayed that this learned Appellate Advance Ruling Authority may be pleased to take this appeal on record condoning the short delay and render justice. 6. On merits of the case, they have furnished the following as grounds of this appeal: a. The learned TNARA ought to have noted that sustainable technologies mean the technologies which meet the needs of the present without compromising the need of future generations to meet their own needs and hence the sustainable technologies on one hand caters the need of the present without affecting the environment so that the environment is sustained and developed for the future generations and hence appellant's goal of providing sustainable technologies in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s basis is not reasonable. In deducing the above principle, I have taken a lot of guidance from the case of 'Commissioner of Income-tax. v. Venkateshwara Hatcheries (P.) Ltd. reported in (1999) 237 ITR 174 (SC.) = 1999 (3) TMI 12 - SUPREME COURT (Supra)'. Had the learned TNARA noted the above facts and followed the above decision of the Hon'ble Calcutta High Court, they ought to have seen that the impugned Artemia cysts are exempt from CGST vide sl.no. 102 of Notification No.2/2017- CT (Rate) and from TNGST under the corresponding Notification as feed including shrimp feed and prawn feed'. c. The learned TNARA ought to have noted that the term agriculture covers not only cultivation of land and growing crops but includes animal husbandry, raising of livestock, etc. The very fact, Govt. of India, Ministry of Agriculture enacted Coastal Aquaculture Authority Act, 2005 and the Regulatory Authority was created under this Act, which deals with improvement of Aqua farmers in shrimp farming and fisheries. This confirms that aqua farming by farmers is integral part of agricultural production' as has been held by the Hon'ble Tribunal in Suyog Agro Poultry Products P. Ltd. vs. CC [2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Order-in-Appeal No.GUN-EXCUS-0000165-16-17 dt.30.01.2017, the appeal against which filed by the department was rejected by the Hon'ble CESTAT vide Final Order No. A/31014-31035/2018 dt.20.08.2018, holding that the appellant's 'activity of research and development of aquatic farms and dissemination developed techniques to the field aptly falls under the scope of definition of 'agricultural extension' and thereby falls under negative list vide 66D(d)(vi) of the Act' and noting that the definition of the term 'agricultural extension' vide definition (c) in Notification No. 12/2017- f. Had the learned TNARA seen the motto and activities the appellant as a whole instead of vivisecting the activities in the spirit of Section 8(a) of the CGST Act and the above Order-in-appeal of the learned Commissioner (Appeals) which has attained finality, they ought to have concluded keeping in view the motto and activities of the appellant, the fact the appellant is a Society registered for carrying out the policies and programs of the Government in marine products development and the fact that the appellant is registered as charitable organization registered under Section 12AA of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Act, duly registered and recognized as a charitable institution with no profit no loss basis. The appellant is an institution funded by the Marine Products Export Development Authority [MPEDA for short] under the Ministry of Commerce and is governed by an executive committee comprising of members from various ministries and Departments of both Central and State Governments including from MPEDA, MoC&I, ICAR, DBT, MOA and the various commissioners of fisheries of the AP, TN and Gujarat and the Directors of Fisheries of the state of Kerala, Tamil Nadu, Andaman Nicobar, UT of Puducherry, AP. c. Under the Finance Act, 1994 a dispute was raised by the Guntur Central Excise Commissionerate that they were liable to pay the service tax on the receipt of consultancy from the overseas entities which ultimately was settled in their favour by the Commissioner of Service Tax (Appeals) Guntur holding that the activities of R&D, testing etc., fall under the agricultural extension service and that they being registered under Sec. 12AA of the IT Act are eligible to the exemption. However, their claim that they are a governmental authority under the Finance Act, was rejected which is now pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the box and fed immediately for consumption by the shrimps cultivated by them, Thus the Artemia cysts processed by them is nothing but a animal feed classifiable only under Chapter 23 of CTA. The said classification denied by the advance ruling authority on the ground that it has not lost its essential character and that it is also not fit for human consumption defies all logic and legality. The reading of chapter heading 05.11 under which the authority below had classified the said item is totally inappropriate as it does not meet any of the requirements of the entries provided under heading 05.11 which basically covers waste and dead animals whereas the product in question is an item prepared exclusively as an animal feed. The authorities below failed to see that the heading 2309 includes not only the vegetable or animal material which have lost the essential characteristics in the process but also the vegetable or animal materials which have not lost the essential characteristics in the process as long as they are animal feed. Since, admittedly the impugned Artermia cyst is aquatic feed, the same is rightly classifiable only under heading 2309. In this regard the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected by the Hon'ble CESTAT vide Final Order No. A/31014-31035/201.8 dt.20.08.2018. Imparting of the training to trainers was in the interest of spreading the knowledge in the larger spectrum and more so the fact that they do not impart the training on a commercial basis that is for earning a profit all the more require this activity to be granted the exemption in terms of serial no. 1 of notification 12/2017 (rate) also. o if the motto and activities of the appellant is seen, understood and appreciated as a whole in the spirit of Section 8(a) of the CGST Act instead of vivisecting the activities and in the light of the above Order-in-appeal, the fact the appellant is a Society registered for carrying out the policies and program of the Government in marine products development and the fact that the appellant is registered as charitable organization registered under Section 12AA of the Income Tax Act running on no profit-no loss basis are appropriately considered and appreciated, it will be evident that the appellant are eligible for the exemption provided under sl.no. 1 of Notification No. 12/2017 -CT (Rate) and appellant are not liable to pay GST under reverse charge mechan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Cal) relied in support by the appellant is a later judgment which in fact considered the decision of the Mumbai Bench decision before making their observations as pointed out to direct the authorities to follow their observation and decide the case is more apt and squarely applicable to the case of the appellant on account of which the contrary finding recorded by the advance ruling authority touching the classification of the subject goods need to be vacated in the interest of justice. b. RESEARCH & DEVELOPMENT (Reverse charge): The advance ruling authority rejected their claim for benefit of serial no. 54 of notification no. 12/2017 (rate) on the ground that the services related to breeding and developing new species which is covered by SAC 9981 liable to payment of the GST @ 18% in terms of notification No. 11/2017 dated 28.06.2017. In this regard the contention of the appellant is that the said services are either covered by SAC 9986 as agriculture extension services since they offer the technology obtained to the cultivating farmers for their use or as services relating to cultivation of plants and rearing of all life forms requiring the same to be extended the benefit of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature the same would not part-take the character of a taxable service to be made liable for the payment of the GST. The term "commercial" therefore assumes greater importance in the interpretation of the taxable entry. The settled position of law is that the term commercial means primarily involving profit as the motive. In fact the appellant submit that when service tax levy was imposed on commercial coaching and training services for the first time the dispute as to whether the imparting of the service by educational institutions charging fee from the students would attract the taxable entry was considered by the Madras Bench of the Tribunal in the case of Great Lakes institute of management Ltd., reported in 2008 (10) STR 202 (Tri. -Chennai) = 2008 (1) TMI 75 - CESTAT,CHENNAI in which the Tribunal after analyzing the various circulars and judgments including that of Supreme Court held that the mere charging of fee will not be an activity involving commerce unless there is a motive to earn profit. The Government on finding it to difficult to get over the said decision amended the entry relating to commercial training or coaching services through an explanation appended to secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-15 days of maturation. This Artemia cyst can be preserved and kept for any no. of years, if it is packed in vacuum tin/ nitrogen filled tins. Once tins are opened, the nitrogen might escape. The cyst may absorb atmospheric moisture and get soaked/ or get oxidized, hence, it should be used within limited period. The cyst size is 200-210 micron. One gram contains 2,60,000 3,10,000 nos. of cyst. Artemia cyst cannot be consumed with outer shell/chorion as such. It cannot be digested. The cysts are incubated in seawater with light and aeration. The Artemia tiny microscopic artemia nauplii comes out from cyst after 15 -20 hrs. Artemia nauplii is the feed for fish & shrimp larvae. Artemia Nauplii size is 410-425 micron. These artemia nauplii come from / hatched out from Artemia cyst (1.e) Artemia eggs. Research and Development activities: RGCA is actively involved in the development of various Sustainable Aquaculture Technologies that are bio secure, eco-friendly, traceable and with low carbon outputs, for seed production and grow out farming of various aquatic species, those having export potential in particular. RGCA is also developing a state-of-the-art technology transfer and tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agriculture and marine products (d) Training the Farmers, Entrepreneurs, Self-help groups, Students, Hatchery owners etc. (e) Sale of Fish, Crab (all kinds of seeds) (f) Sale of Harvest- Fish (g) Sale of Artemia-Fish Feed (production and sales) They entertained a view that none of their above activities could be made liable for the payment of the GST and consequently they may not be required to be registered under GST law at all. They filed an Application (GST ARA-01) with the Tamil Nadu Advance Ruling Authority (hereinafter referred to as 'the learned TNARA') seeking advance ruling on the following questions:. 1. Considering the nature of transactions carried out by RGCA and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? 2. If no registration is required for RGCA, whether compulsory registration u/ s 24 is required to be made against any of the provisions of Section 24? 3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration. 4. If is required to be made, what are the tax rates applicable to the transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ii) the classification of Artemia Cyst which done by the original Advance Ruling Authority under CTH 0511 is incorrect while they claim that it falls under CTH 2309 or CTH 03. 9. Prima facie, we find that the appeal is filed with a delay of 13 days. As per proviso to Section 100(2), the Appellate Authority if satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the appeal period of thirty days can allow it to be presented within a further period not exceeding thirty days. The appeal is filed within the further period of thirty days provided in the said proviso. The appellant has stated that clerical staff who received the impugned order did not bring the same immediately to the notice of the management without realizing its importance and implication and incorrectly assuming that the appeal period is 60 days as in the case of Service Tax provisions and therefore the delay. No date-wise explanations are provided. However, considering the fact that the appellant is a registered society by MPEDA, an autonomous body created by an Act of Parliament and following the decision of Hon'ble S.C. in the case of Indian Oil Corporation Ltd Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries):- (r) "charitable activities" means activities relating to - (iv) preservation of environment including watershed, forests and wildlife; We find that the Constitution Bench of the Hon'ble Supreme Court in the case of Commissioner of Customs(Import) Mumbai Vs. M/s. Dilip Kumar And Co.& others in C.A. No.3327 of 2007 [2018 (361) E.L.T. 577 (S.C.)] = 2018 (7) TMI 1826 - SUPREME COURT, has dealt with the question What is the interpretative rule to be applied while interpreting a tax exemption provision/ notification, when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied? The Apex Court after a detailed analysis of various decision of the Apex Court in the context of interpretation of exemption has held that (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. (2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/ assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h forms part of any habitat', The appellant has claimed that their entire activities are to be seen as done in relation to develop sustained technology for preserving the environment. This attempt to understand the provisions of an exemption notification under one Act with reference to a definition found in another other Act which is not in pari-materia, is as discussed with case laws above, not a correct approach. When a term is not defined in a statute or exemption notification, it has to be understood as per its natural meaning. In Indo International Industries v. Commissioner of Sales Tax. U.P. , [1981] 3 SCR 294 = 1981 (3) TMI 77 - SUPREME COURT the Apex Court held that: "it is well settled that in interpreting items in statutes like the Excise Tax Acts or Sales Tax Acts, whose primary object is to raise revenue and for which purpose they classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expression used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. If any term or expression has been defined in the enactment then it must be understood in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply of fish seeds; artemia Cyst(processed) for fish feed; etc.. The exemption provided at Sl.No. 1 of Notification No. 12/2017-C.T.(Rate) exempts payment of GST only in respect of services provided by way of 'Charitable activities' relating to 'Preservation of environment including watershed, forests and wildlife' (entry related to the proceedings in hand) and the construction of the exemption is not to provide exemption to all the activities undertaken by an entity registered under Section 12A of the Income tax Act, which is involved in activities relating to 'Preservation of environment'. 10.3 The appellant has while making their claim for exemption under Sl.No.1 of Notification No. 12/2017 -C. T. (Rate), also claimed that all the activities undertaken by them are to be seen in totality and their supply to be construed as a 'Composite Supply' under Section 8(a) of the GST Acts. Section 8(a) of the GST Acts is as under: 8. The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant in support of their above contention that the service are to be classified as agricultural extension service rely upon Order-in-Appeal No.GUN-EXCUS-000-0165-16-17 dt.30.01.2017 passed by the Commissioner (Appeals), Guntur in their own case and which order they claim to have attained finality by the dismissal of the appeal filed by the department consequent to the withdrawal of the appeal by the revenue, vide Final Order No A/31014-31035/2018 dt.20.08.2018. 11.1 'Agricultural extension service' is defined under Notification No. 12/2017 as follows: (c) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training By the definition, it is evident that only application of scientific research and knowledge to agricultural practices through farmer education or training is considered as 'agricultural extension service' and exempted vide the said entry. Research and development imported by the appellant are technology development for breeding and farming of new/ alternative species with high commercial value Viz. fish, prawn, shrimp, crab etc. SAC 998114 covers the activities. They do not involve far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference. (4) The Commissioner (Appeals) or the Appellate Tribunal or Court hearing such appeal, application, revision or reference shall have regard to the circumstances under which appeal, application, revision or reference was not filed by the Central Excise Officer in pursuance of the orders or instructions or directions issued under sub-section (1). (5) Every order or instruction or direction issued by the Central Board of Excise and Customs on or after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives the assent of the President, fixing monetary limits for filing of appeal, application, revision or reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly. (emphasis supplied) The entry at sl.No. 54 of the Notification no. 12/2017 -CT (Rate) dated 28.06.2017, do not apply to the 'Research and development activities' imported by the appellant as held by the lower authority. 12. The next issue for consideration is whether the 'testing services' und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... un drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter die essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent hr sale or purchase of agricultural produce. Nil Nil The wordings of the notification are clear and unambiguous. It states that the Services relating to (1) Cultivation of Plants (2) rearing of all life forms of animals except the rearing of horses for -food, fibre, fuel, raw material or (3) other similar products or (4) agricultural produce ; by way of (f) agricultural extension service (entry related to the case at hand), which are 'support services to agriculture, hunting, forestry, fishing, mining.. SAC-9986' are covered in the said entry. Also, 'agricultural extension service' has been defined in the notification to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification under GST, related to the Section heading 9992 and decide whether there is a necessity to go for specific 'Service Description' or 'Group' based classification to answer the question raised by the appellant in the application, i.e., the applicable rate of tax on the transaction, if held taxable. 13.3 We find that the 'Education Services' coded under SAC 9992, covers the entire range of 'Education, training, imparting of skill etc. and Group 99929 covers 'Other education and training services and educational support services'. The Group 99929 as given in the Annexure to Notification No. 11/2017 -CT. (Rate) dated 28.06.2017 is as below: Annexure: Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on the Section Head(SAC 9992), we do not find any further need to ponder on the classification of the activity as the same was not a päl of their specific request for an advance ruling originally and therefore do not do so. In view of the above discussions, we find that the rate of tax ruled by the Original authority on the activity of training extended to student, academia, etc by the appellant to be covered under the SAC 9992 and taxable at 9% CGST under Sl no 30 of Notification No 11/2017 dt 28.06.2017 as amended and 9% SGST under Sl no 30 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended holds and do not need any interference. II) Classification of 'Artemia Cyst' under CTH 0511 or under CTH 2309 or CTH 03. 14. The second issue to be decided relates to the classification of Artemia Cyst which was classified by the original authority under CTH 0511, while it is claimed to fall under CTH 2309 or CTH 03 by the Appellant. From the write-up furnished by the appellant, it is seen that Artemia is a very good live food for Aquatic cultivable organisms. Adult artemia also called Artemia biomass is food for adult/ brooder fis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste, vegetable residues and by-products of such processing. (emphasis supplied) To be classified under CTH 2309, the product should not be specified elsewhere, should be obtained by processing animal materials to such an extent that the essential characteristics of the original material is lost in the processing. From the note furnished, it is seen that artemia biomass the product supplied by the appellant when incubated in seawater with light and aeration tiny artemia Nauplii comes out from cyst which is the feed for fish. In the process of transformation of artemia cyst/ biomass to artemia Nauplii, the essential characteristics of the original material is not lost in as much as the frozen embryo is hatched in hatcheries under certain conditions to have live nauplii, the feed. Following the chapter note as above, the artemia cyst/ biomass is not classifiable under CTH 2309. The CTH 0511, under which the original authority has classified the product reads as below: 0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION 0511 10 00 - Bovine semen kg. 30% - - Other : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, has opined that 'if the eggs did contain an embryo they could be classified as feeding materials for prawns and ought to have been so classified. These embryos may not be proper prawn feed at the time of importation but could become so, after incubation. Refusing to classify the product as prawn feed on this bases is not reasonable.......' The above decision relied on by the appellant was perused. It is seen that the appeal arose of the decision of CESTAT, Eastern Bench dated 02.03.2006 in CDM- 70, 71 & 77/2003 [2007 (208) E.L.T. 464 (Tri.-Kolkata) = 2006 (3) TMI 669 - CESTAT, KOLKATA, wherein the point of contention for consideration of the Third Member is: "Whether the duty is required to be confirmed against the appellants and the penalties reduced as held by the Learned Member (Technical), or the matter is required to be remanded to the Commissioner as held by the learned Member (Judicial)" Earlier, CESTAT, Eastern Bench in the case of Atherton Engg. Co. (P) Ltd Vs. C.C.(Airport & administration), Kolkata in Appeal No. [2006 (197) E.L.T. 428 (Tri.-Kolkata)] = 2005 (1) TMI 577 - CESTAT, KOLKATA, has dealt with the classification of 'Artemia Cyst'. The Tribunal vide Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that on a reading of the said judgments it is noticed that the decision of the Mumbai Bench of the Tribunal related to classification of packed Brine Shrimp Eggs requiring processing for conversion into larvae to become edible by prawns whereas the product in dispute is one which stood already converted and made ready for consumption by prawns as feed thus making it totally distinguishable to the facts of the case of the appellant. This averment appears to be factually not correct. From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/ chorion as such; cyst are incubated in sea water with light and aeration; tiny microscopic artemia nauplii comes out from cyst after 15-20 hrs and this nauplii is the feed for fish. 14.4 The appellant has stated that the judgment of the Hon'ble Calcutta High Court reported in 2010 (256) ELT 358 (Cal) = 2010 (3) TMI 707 - CALCUTTA HIGH COURT relied in support by the appellant is a later judgment which in fact considered the decision of the Mumbai Bench decision before making their observations as pointed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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