Commissioner of Customs, TuticorIn Vs. National Steel and Agro Industries - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| May-01-2014 |
| Appeal No.C/65 of 2006 [Arising out of Order-in-Appeal No.1 of 2006-TTN (CUS) (ADK) dt. 16.1.2006 passed by the Commissioner of Central Excise (Appeals), Trichirappalli] |
| THE HONOURABLE MR. PRADIP KUMAR DAS, JUDICIAL MEMBER |
| Commissioner of Customs, Tuticorin |
| National Steel and Agro Industries |
pradip kumar das, j. 1. revenue filed this appeal against the order of commissioner (appeals). 2. heard ld. ar on behalf of revenue. none appears on behalf of the respondent. 3. after hearing the ld. a.r. and on perusal of the records, i find that the issue involved is levy of cess on export of shrimps and prawns under the agriculture produce cess act,1940. it is seen that the tribunal held that in the case of cc tuticorin vs edhayam frozen foods 2005 (190) elt 72 (tri.-chennai) held that no cess is leviable on shrimps and prawns under the agriculture produce cess act, 1940 which is upheld by the hon'ble madras high court reported in 2008 (230) elt 225 (mad.). in view of that, i do not find any reason to differ with the order of commissioner (appeals). accordingly, the appeal filed by revenue is rejected.
Pradip Kumar Das, J.
1. Revenue filed this appeal against the order of Commissioner (Appeals).
2. Heard Ld. AR on behalf of Revenue. None appears on behalf of the respondent.
3. After hearing the Ld. A.R. and on perusal of the records, I find that the issue involved is levy of CESS on export of Shrimps and Prawns under the Agriculture Produce CESS Act,1940. It is seen that the Tribunal held that in the case of CC Tuticorin Vs Edhayam Frozen Foods 2005 (190) ELT 72 (Tri.-Chennai) held that no Cess is leviable on Shrimps and Prawns under the Agriculture Produce CESS Act, 1940 which is upheld by the Hon'ble Madras High Court reported in 2008 (230) ELT 225 (Mad.). In view of that, I do not find any reason to differ with the order of Commissioner (Appeals). Accordingly, the appeal filed by Revenue is rejected.