2019 (11) TMI 1498

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..... rification by Board vide DOF No. 334/3/2019-TRU, dated 5-7-2019 - HELD THAT:- A clarification was issued by the Board vide DOF No. 334/3/2019-TRU, dated 5-7-2019 wherein it has been clarified that the concessional rate applies to prawn feed and shrimp larvae feed in all forms and fish feed in pellet form - It is seen from the above clarification that the concessional rate is applicable to prawn f .....

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..... feed and fish feed which is in pellet form only. Since the prawn feed imported by the appellant is in crumble form, the benefit of concessional rate of duty was denied to them. Aggrieved by such order, they have filed the present appeal. 2. Today, when the matter came up for hearing, Ld. Counsel Shri Hari Radhakrishnan appearing for the appellant submitted that a clarification was issued by the .....

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..... been prescribed on prawn feed, shrimp larvae feed and fish feed in pellet form. Certain interpretational issues have arisen as regards this entry. The entry has been rephrased to make the intention explicitly clear that concessional rate applies to prawn feed and shrimp larvae feed in all forms and fish feed in pellet form. 6. It is seen from the above clarification that the concessional rate .....

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