Artemia cyst/biomass is classifiable under CTH 0511: AAAR

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)

From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; tiny microscopic artemia nauplii comes out from cyst after 15-20 hrs and this nauplii is the feed for fish.

14.4 The appellant has stated that the judgment of the

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