News Update

Govt orders mandatory declaration of stock position of wheatCPI gets Rs 11 Cr tax notice for using old PAN numberGST - Penalty demand of Rs.3731 crores - A person who would fall within the purview of sub-section (1-A) of s.122 should necessarily be a taxable person who retains the benefits of transactions: HCGovt issues advisory against calls impersonating DoTFATP hand-wrings over slow regulation of crypto by member-countriesGST - Threatening and pressurising petitioner who is merely an employee - Highly unconscionable and disproportionate on the part of the officer: HCECI's C-Vigil app a big hit with votersGST - Same relief was claimed in earlier petition which was withdrawn unconditionally - Fresh petition seeking same relief is barred by the estoppel principle: HCIncome tax hands over Rs 1700 Cr tax demand to Congress PartyGST - Neither SCN nor the order spell out the reasons for retrospective cancellation of registration, hence cannot be sustained: HCStage-2 of Vikram-1 orbital rocket successfully test-firedGST - Non-application of mind - If reply was unsatisfactory, details could have been sought - Record does not reflect that such exercise was done - Matter remitted: HCHouthis claim UK has not capability to intercept their hypersonic missilesGST - Merely because a taxpayer has not filed returns for some period does not mean that registration is required to be cancelled with retrospective date also covering the period when returns were filed and taxpayer was compliant: HCIsraeli forces kill 200 Palestinians at Gaza medical complex & arrest over 1000GST - Petitioner's reply, although terse, is not taken into account while passing assessment orders - Petitioner put on terms, another opportunity provided: HCUnveil One Nation; One Debt Code; One Compliance Rule for Centre & StatesChina moves WTO against US tax subsidies for EVs & renewable energyMore on non-doms - The UK Spring Budget 2024 (See TII Edit)Training Program for Cambodian civil servants commences at MussoorieCBIC revises tariff value of edible oils, gold & silverCBIC directs all Customs offices to remain open on Saturday & SundayI-T- Once the citizen deposits the tax upon coming to know of his liability, it cannot be said that he has deliberately or willfully evaded the depositing of tax and interest in terms of Section 234A can be waived: HCHouthis attack continues in Red Sea; US military shoots down 4 dronesCus - No Cess is payable when Basic Customs Duty is found to be Nil: CESTAT
 
Cus - Classification - 'Paddle Wheel Aerators' used in aqua farming are classifiable as agricultural equipment under CTH 84368090 - aqua farming is an integral part of agricultural activity: CESTAT

By TIOL News Service

CHENNAI, FEB 11, 2016: THE appellants have imported "Paddle Wheel Aerators" and parts and classified under CTH 84368090 and the same were cleared on payment of appropriate duty. During post Audit of the B/Es, the department raised objections on classification of the said goods as agricultural machinery. Accordingly, demand notices were issued for reclassification under 8479 and 8999 and demanding differential duty. The Dy. Commissioner of Customs in his order, classified ‘Paddle Wheel Aerators' under CTH 84798999 and parts under CTH 84799090 and confirmed the differential duty along with interest. The Commissioner (Appeals) upheld the order of the lower adjudicating authority. Hence this appeal.

After hearing both sides, the Tribunal held:

+ As regards the revenue's contention that machinery for aquaculture does not fall within the scope of meaning of agriculture, we find that the meaning of agriculture covers not only cultivation of land and growing crops but includes animal husbandry, raising of live stock etc. The very fact, Govt. of India, Ministry of Agriculture enacted Coastal Aquaculture Authority Act, 2005 and the Regulatory Authority was created under this Act, which deals with improvement of Aqua farmers in shrimp farming and fisheries. This confirms that aqua farming by farmers is integral part of agricultural activity.

+ The definition of "farmer" given in National Agricultural Policy for Farmers, 2007 includes poultry, live stock rearers, fisherman, bee-keepers, pastoralists etc. The aqua culture, aqua farming, shrimp farming are synonyms of fishery. The above definition is issued under the provisions of Act for framing the Agricultural Policy and it is binding on other departments including customs. Since there is no dispute that the paddle wheel aerators used in aqua farming by aqua farmers for cultivation of fish/shrimps etc., these are rightly to be considered as other agricultural machineries and rightly classifiable under Ch. 84368090. When the item can be classified by specific description with specific function as other agricultural machines, the question of classifying the goods under residual entry "8479" is not justified and not acceptable. In view of the above findings, it is held that the impugned goods "paddle wheel aerators and its parts" are rightly classifiable under Ch. 84368090 of CTA and not under Ch. 84799090 and eligible for exemption. Therefore, the differential duty demanded is liable to be set aside.

(See 2016-TIOL-385-CESTAT-MAD)


POST YOUR COMMENTS
   

AR not Afar by SK Rahman

TIOL Tube Latest

Shri Shailendra Kumar, Trustee, TIOL Trust, giving welcome speech at TIOL Awards 2023




Shri M C Joshi, Former Chairman, CBDT




Address by Shri Buggana Rajendranath, Hon'ble Finance Minister of Andhra Pradesh at TIOL Awards 2023