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.;