Classification of imported goods – GSL ARTEMIA BRINE SHRIMP EGGS – petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying upon Notification No.002/2017-Cus dated 28.06.2017 in Sl.No.33 – petitio

Goods and Services Tax – Classification of imported goods – GSL ARTEMIA BRINE SHRIMP EGGS – petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by relying up

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