engaged in the processing as well as export of shrimps. The assessee claimed to have exported 47.1 metric tons of Shrimps worth Rs. 54.88 lakhs ... Exports Ltd. acted as its agent both in processing shrimps, as well as exporting shrimps on behalf of the assessee. The assessing authority held that
there was no description of what processing the assessee did to shrimps, and, therefore, they have taken the observation of the Supreme Court in Sterling ... case (supra). In 63 STC 239 it was clearly mentioned that raw shrimps and prawns were subjected to the process of cutting the heads, tails
original commodity.
Applying the above test it was held that processed shrimps, prawns and lobsters are commercially regarded as the same commodity as raw shrimps ... prawns and lobsters. When raw-shrimps, prawns and lobsters are subjected to the process of cutting of heads and tails, peeling, deveining, cleaning and freezing
dated 28/06/1993, to manufacture shrimp feed falling under Ch. S.H.No.2302.00 of the First Schedule to the Central Excise Tariff ... 1997 permitting the unit to process and export prawn and shrimp in addition to the shrimp feed and export entire production thereof.
2. In terms
Agricultural Produce Cess Act, 1940 (APC Act, for short) on prawn/shrimp exported by the respondents. Section 3 of the APC Act provides for levy ... lower appellate authorities was whether "fish" included prawn and shrimp. They answered this question in the negative, but without certainty. Accordingly, giving
Andhra's Nellore District. Its business is to grow and export shrimps (frozen). It has been approved by the Government of India ... required for the business of growing, processing and exporting of shrimps. It has been pointed out that the appellant's unit consists of Hatchery
dispute in the present case relates to classification of Brine Shrimp Eggs imported by the respondent from USA. The imports made by the respondents, prior ... there is dispute on 2 accounts. Firstly the goods (i.e. shrimp eggs), in view of lower authority, have not lost essential characteristics
inspected and spoiled portions of the goods are separated. Subsequently, the shrimps are beheaded, peeled and deveined by hand and all foreign materials are hand ... Weighing : Prawns weighed and taken to peeling sheds.
IV. Washing and icing : Shrimp washed and mixed with a lot of crushed ice before loading
have considered the rival submissions. The assessee-firm purchases shrimps, prawns, etc., cuts the heads and tails of the same, peels, deveins and "cleans ... Supreme Court held as under ;
Processed or frozen shrimps, prawns and lobsters are commercially regarded the same commodity as raw shrimps, prawns and lobsters. When
prawns and processed it before exporting it. They observed :
Processed or frozen shrimps, prawns and lobsters are commercially regarded the same commodity as raw shrimps ... prawns and lobsters. When raw shrimps, prawns and lobsters are subjected to the process of cutting of heads and tails, peeling, defining, cleaning and freezing
