COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Vs. DILIP KUMAR

JUDGEMENT

(1.) The issue raised in the present appeal is whether Vitamin E -50 is classifiable under Chapter 2309.00 as "Prawn Feed" and therefore eligible for the benefit of partial exemption from duty under Notification No. 20/99, dated 28 -2 -1999. On 28 -2 -1999, the Respondent imported a consignment of Vitamin E -50 powder (Feed Grade) and filed Bill of Entry No. 8207, dated 19 -8 -1999 for clearance of the same, claiming benefit of concessional rate of duty at 5 per cent under the aforesaid Notification No. 20/99 at Serial No. 20 which reads as follows:

(2.) The Order -in -Original reasoned:

(3.) Against the said order, an appeal filed to the Commissioner of Customs was successful and the Commissioner of Customs relying upon the decision in 'Sun Export Corporation, Bombay v/s. Collector of Customs, Bombay and Anr. : 1997 (6) SCC 564 : 1997 (93) E.L.T. 641 (S.C.) allowed the appeal in favour of the Assessee.