been restrained from
http://www.judis.nic.in
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
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
year 1984-85 which, according
to the Revenue, pertained to purchase of shrimps from Union Carbide
India Limited (UCIL), Visakhapatnam. Final assessment was completed ... conducted into the issue of whether the purchase of
shrimps by HLL was in the course of export and set aside the assessment
year 1984-85 which, according
to the Revenue, pertained to purchase of shrimps from Union Carbide
India Limited (UCIL), Visakhapatnam. Final assessment was completed ... conducted into the issue of whether the purchase of
shrimps by HLL was in the course of export and set aside the assessment
Director of
Fisheries of Alappuzha District that saline water is required for shrimp
W.A. No.756/2015 -3-
cultivation, has granted an interim order ... 2015 -6-
respondents/writ petitioners have obtained licence for shrimp cultivation.
There is no stipulation in the licence that the Fisheries Department/State
Assessment Year 2009-10
Item Production Purchase yield%
Squids 1182700 2196161 53.85
Shrimps 930379 2858151 32.55
Cuttle 1139479 2023661 56.31
Fish
Octopus ... 2013
5
Squids 760856 1535708 49.54
Shrimps 1125443 2519563 44.67
Cuttle 1138168 1665033 68.36
Fish
Octopus 11650 19282 60.42
3036117 5739586 52.90
On the basis
Visakhapatnam-Cus vs Monikaqua Shrimp Farms Ltd on 17 October, 2018
(1)
Appeal No: C/1184/2010
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL ... CCCE & ST (Appeals), Visakhapatnam)
CC, Visakhapatnam - CUS ..... Appellant(s)
Vs.
Monikaqua Shrimp Farms Ltd ..... Respondent(s)
Appearance
Shri B. Guna Ranjan, Superintendent
trade by the
dealer and the consumer, processed or frozen
shrimps, prawns and lobsters retain their original
character and identity as shrimps, prawns ... become a new distinct
commodity and are as much 'shrimps, prawns and
lobsters', as raw shrimps, prawns and lobsters, sub-
section
runs a cold storage unit wherein the
petitioners claim to have kept shrimp and other sea-foods for storage.
On the loan facility, extended ... respondent pursuant to
the possession notice dated 01.03.2018. The petitioners claim that
shrimp and other sea-food, kept by them in the cold storage unit
account of processing of the Fish as under:
Item Name yield
Tiny (Shrimps) 36
Squid (Cepholopods) 44
Lizard Fish (FIN FISH) 14
Cuttle Fish ... Freezing" in the form of drip loss
and in case of Shrimps, this loss is higher because the water content in
Shrimps is very
