2019 (9) TMI 1253

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..... T:- Any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. Admittedly, the product transported in the present appeal is palm oil fruit. The photographs as produced by the appellant during the arguments also support the opinion as formed. Thus, the fruit in question is very much covered by the notification. The adjudicating .....

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..... nd as such palm oil fruits are the inputs for the appellant. They are availing Goods Transport Agency services for getting the said inputs. The department, on the basis of intelligence, was of the opinion that the appellant need to take the registration for discharging the liability on the Goods Transport Agency services being received by them. On the said emphasis the appellant got the registrati .....

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..... the appellant that Goods Transport Agency services as availed by the appellant is with respect to the transport of palm oil fruit. The transport of fruits is exempted from levy vide Notification No. 33/2004-ST dated 03.12.2004. It is submitted that adjudicating authorities have declined the benefit of said notification to the appellant on the ground that the palm oil fruit is not edible though it .....

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..... tification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the classification of fruit and all other products mentioned therein. Thus, for the literal meaning of the fruit, we have to bank upon the dictionary meaning of the fruit, as has also been appreciated by the Commissioner (Appeals), as follows: The meaning of frui .....

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..... led us to form the opinion that any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. Admittedly, the product transported in the present appeal is palm oil fruit. The photographs as produced by the appellant during the arguments also support the opinion as formed by us. We are, therefore of the opinion that the fruit in ques .....

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