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TMI Blog2015 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... still remain within the category of agricultural produce and the process of drying the cashew nuts removing/peeling the skin, taking out the oil and thereafter grading them is definitely not covered by the processes described in the definition and therefore cashew kernel clearly goes out of the ‘agricultural produce’ definition. As regards the second claim, it is very clear from the rules for interpretation that classification should not be undertaken on the basis of title but has to be done based on the description for chapter heading/sub-heading. Cashew nuts is a separate heading under Chapter 0801 and below that cashew nuts in shell are covered by 0801 3100 and shelled cashew nuts are covered by 0801 32. This would show that cashew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 13/2003-S.T., dated 20-6-2003. As regards a portion of the refund claim on other items, the same was rejected as time-barred taking the date of filing the refund claim as 5-1-2008. 3. The learned CA on behalf of the appellant submits that the original date of filing the refund claim should have been taken into consideration for the purpose of limitation and therefore the rejection of the part of the refund claim on the ground of limitation may be set aside. The learned CA placed reliance on the decision in the case of Commissioner of Service Tax, Mumbai v. Reliance Communication Ltd. [2008 (11) S.T.R. 258 (T-Mumbai)]. In this decision according to the learned CA it was held that once an application was rejected for want of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves, rice, coffee and tea but does not include manufactured products such as sugar, edible oils, processed food and processed tobacco. After going through the definition, I am unable to agree with the submission that cashew kernel is covered by this definition. Conversion of cashew nuts to cashew kernel is not a simple process and it is not covered by any of the processes listed in the notification. The definition even provides the processes which can be undertaken but still remain within the category of agricultural produce and the process of drying the cashew nuts removing/peeling the skin, taking out the oil and thereafter grading them is definitely not covered by the processes described in the definition and therefore cashew kernel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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