wherein the Tribunal has rendered a finding that the exports of shrimps/prawn made by the respondents were not exigible to levy of cess under ... Schedule attached to that Act, as the prawn and shrimps are different from fish for the purpose of Agricultural Produce Cess Act, 1940 . The common
this reference is, as to whether the processing of shrimps amounts to production or manufacture entitling the assessee to deduction under Section 80HH ... assessee is engaged in the business of processing and exporting shrimps. Its claim for deduction under Section 80HH of the Act was rejected
been restrained from
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3
setting up of shrimp farm.
2. The case of the petitioner is as follows ... Villupuram
District. Out of the said land, he has set up a shrimp farm, for which, he has obtained a
certificate of registration in Form
rate of 227 Kg. for every
metric ton of headless/head-on shrimps already exported by them as per SION
prevailing in between 1st April ... basis of their exports of head-on/headless shrimps?"
5. For appreciating the controversies involved, the following
undisputed factual details would be essential
wherein, while dealing with
the question, whether prawns, shrimps and lobsters locally purchased for export
after subject to the process of cutting their heads ... amendments made thereto particularly in
relation to classification of Shrimps, Prawns and Lobsters to suggest that
enumeration of Items in different entries in the Tariff
Advalorem under Customs Tariff Heading 2309.09 for the import of Shrimp
Larvae Feed in pellet form during 2014 to 2017 under 11 Bills of Entry ... Entry. Subsequently, DRI had investigated the matter on the ground that
Shrimp Larvae Feed imported by the petitioner was not in pellet form, and
therefore
Supreme Court in that case were carrying on business as dealers in
shrimps, prawns, lobsters and other sea food products. Here again, the
appellants therein ... claiming total exemption from tax in respect of the purchase of shrimps,
prawns and lobsters on the ground that the same had been purchased
Elumalai, on 22.03.2018 and the lessee is carrying on the shrimp farm activity in the
above said place from the month of March ... Forest Official came to his farm and by spade cut
the shrimp farm cannels and thereby caused damage to the shrimp ponds and the
water
that it supplied 10
consignments of Frozen Headless Shell On Black Tiger shrimp under
the brand 'Bamboo' by transfer from within the United ... first defendant
for the import of Frozen Raw Head On Fresh Water shrimp under the
brand 'Blue Rose'. Pursuant thereto, the plaintiff stated
Company engaged in the business of manufacture
and sale of shrimp/prawn feed and other allied products, such as Farm Care
products, shrimp hatchery ... shrimp processing and operates out of its factory
in Nellore. The petitioner-Company is represented by its Authorised Signatory in
Montieth Road, Egmore, Chennai
