Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Customs vs Bharathi Marine Exports on 29 May, 2006
Equivalent citations: 2006(110)ECC319, 2006ECR319(TRI.-CHENNAI), 2006(204)ELT569(TRI-CHENNAI)
ORDER P.G. Chacko, Member (J)
1. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the department's application for stay of operation of the impugned order, I proceed to deal with the appeal.
2 The issue arising for consideration is whether prawns and shrimps, of which the respondents are exporters, are covered by the expression "Fish" as defined under the Agricultural Produce Cess Act, 1940. This issue is already covered in favour of the respondents by a decision of the Division Bench vide Final Order No. 951 to 988/2005 dated 08.07.2005 in Appeal Nos.C/115 to 132 and 136 to 142/2005 and connected appeals (Commissioner of Customs, Tuticorin v. Edayam frozen Foods and Ors.), wherein shrimps and prawns were held not coming within the meaning of "Fish" defined under the above Act. In the result, this appeal gets dismissed.
(Dictated and pronounced in open Court)