1995 (6) TMI 141 - AT - Customs

Summary

The revenue sought a stay of the lower appellate authority's order regarding the levy of cess on mushrooms under the Agricultural and Processed Food Products Export Cess Act. The authority held that mushrooms were not covered under the Act as they were considered fungus, not vegetables. The revenue argued that mushrooms should be classified as vegetables based on Customs Tariff Act notes. The Tribunal denied the stay, stating the lower authority's reasoning was not inherently flawed and favored the assessee due to a balance of convenience.