ORDER :

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 28.02.1999.

2. On 28.02.1999, the respondent imported a consignment of Vitamin E-50 powder (Feed Grade) and filed Bill of Entry No. 8207 dated 19.08.1999 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:

S. No. Chapter or Heading No. or sub-heading No. Description of goods Standard rate Additional duty rate Condition No.

20. 2309.90 Prawn feed 5% - -

3. The Order-in-Original reasoned:

“Thus from the above, it is unambiguously clear that item under import cannot be considered as 'Prawn Feed' to claim the benefit under notification no. 20/99. In this regard the importers, have relied upon Hon'ble Supreme Court judgment in Sun Export Case [1997 (93) ELT 641 (Supreme Court)] wherein it was held that Animal Food supplement such as Premix of AD3 (Feed Grade) which are generally added to animal feed are also covered by the generic term 'Animal Fee