COMMNR. OF CUSTOMS (IMPORT), MUMBAI Vs. M/S. DILIP KUMAR AND ORS
LAWS(SC)-2016-5-117
SUPREME COURT OF INDIA
Decided on May 02,2016

Commnr. Of Customs (Import), Mumbai Appellant
VERSUS
M/S. Dilip Kumar And Ors Respondents

JUDGEMENT

RANJAN GOGOI,ARUN MISHRA,PRAFULLA C.PANT - (1.) The issue in the present case is whether Vitamin E -50 is classifiable under Chapter 2309.00 of the Customs Tariff Act, 1975, as "Prawn Feed" and therefore eligible for the benefit of partial exemption from duty under Notification No.20/99 dated 28.02.1999.
(2.) In the above notification the description of the exempted goods is "Prawn Feed".
(3.) We have perused the order dated 08.10.2015 referring the question arising to a larger Bench. In 'Sun Export Corporation, Bombay vs Collector of Customs, Bombay and Another'(1997) 6 SCC 564, the exemption notification dealt with 'animal feed'. By an amendment, 'animal feed supplements' and 'animal concentrates' were included.;


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