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Mammal - it’s limited where you find it (3)

Ross

I believe the answer is:

sea

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'where you find it' is the definition.
Although both the answer and definition are singular nouns, I don't see how they can define each other.

'mammal it's limited' is the wordplay.
'mammal' becomes 'seal' (type of mammal).
'it's limited' means to remove the last letter.
'seal' with its final letter taken off is 'SEA'.

Can you help me to learn more?

(Other definitions for sea that I've seen before include "Lesser ocean" , "Watery expanse" , "North for one" , "The deep" , "North, say" .)

I've seen this clue in the Sydney Morning Herald.
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