1. It is common ground that the sole question for determination in this case is whether the "prawn pulp" sold by the petitioner comes under the expression "prawn" in notification No. H1-17041/57/RD-1 dated 1 111958. The notification appears on pages 3319 and 3320 of Part I of the Kerala Gazette dated 4 411958.

2. An article entitled "Prawns, Shrimps and Lobsters" in the Seafood Trade Journal for January 1967 deals with them as follows:

"Prawns shrimps and lobsters belong to the class of animals popularly known as 'Shell fish'. Mussels, clams, oysters, chanks etc. are also shell fish but belong to an entirely different class known to zoologists as 'Molluscca', the former coming under the Crustacea'. With few exceptions they are aquatic (living in water). For convenience of study the Crustacea divided into several orders, and the three groups forming the subject of this article come under the 'Decapoda' (having 10 legs) which also includes crabs, and cray fish. All of them have their bodies made up of a number of segments or joints covered above and below by firm and sometimes hard shell plates and a head (cephalothorax in zoological language) in front covered over by a lar