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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Processing and export of Shrimps/Prawns - Not an Agricultural ...


Tribunal Error: Shrimps and Prawns Not Agricultural Produce, No Exemption Under Notification No. 6/02-CE for Assessee.

November 4, 2015

Case Laws     Central Excise     SC

Processing and export of Shrimps/Prawns - Not an Agricultural produce - assessee is not entitled to exemption in terms of Notification No. 6/02-CE - Tribunal committed an error in allowing exemption on the ground that in the earlier years, exemption was allowed - SC

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