case,
the tribunal has held that the duty of Central excise on
shrimps and shrimp seeds produced and removed by the
assessee-respondent ... assessee produced and
sold 11,15,29,540 number of shrimp seeds and 48,365 kg of
shrimps in DTA without obtaining the permission
Tribunal"), inter alia, holding that the duty of Central
Excise on shrimps and shrimp seeds produced and removed by the
respondent (hereinafter referred ... case,
would suffice:
The assessee company is engaged in the production of shrimps and
tiger prawns, falling under Chapter Sub Heading No.0301
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
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
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
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
points.
(i) The appellant unit is engaged in the processing of fish, shrimps, prawns, etc., which are purchased from others. The Revenue conducted investigations ... four certificates relied on by the appellant.
a. For booked prawns/shrimps, the total plate counts (at 37 C) do not exceed 10,000 whereas
grounds.
3. They produced and sold 11,15,29,540 nos. of Shrimp Seeds and 48,365 kgs. of Shrimps during the period from ... demanded a duty of Rs. 1,83,46,493/- on the Shrimp Seeds and Shrimps and Fish cleared by them. Interest @ 25% was demanded under
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
