Cess levied on export of Shrimp and Prawns unlawful hence refund granted

Sandhya Marines Limited Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that cess levied on export of Shrimp and Prawns was unlawful and since the element of Agricultural Produce Cess paid on the export of Prawns and Shrimps was not passed, refund of the same is eligible.

Facts- Issue involved herein is that the Appellants engaged in the business of exporting marine products were exporting Prawns/Shrimps during the period from 1998-1999 to 2004-2005 and as the department contested that Shrimps/ Prawns were fish on which cess was payable, the

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