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TMI Blog2023 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Deputy Commissioner appeared for the respondent. 3.1 Brief undisputed facts, as could be gathered from the impugned Order-in-Appeal, Order-in-Original, etc., are that the appellant is manufacturing 'Black Tea' falling under Chapter Sub-Heading 09024060 of the First Schedule to the Central Excise Tariff Act (CETA), 1985. It appears that the appellant had engaged foreign agents to help the appellant in promoting / marketing / sale of such manufactured Black Tea in foreign countries, for which they were paid commission. This was held to be falling under "business auxiliary service" as per Rule 2(i)(d)(iv) of the Service Tax Rules, 1994, by terming the same as import of service in terms of the Taxation of Service (Provided Outside India a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice. 5. It appears that the appellant preferred an appeal before the First Appellate Authority by reiterating the grounds urged before the Adjudicating Authority, but however, even the Commissioner (Appeals) having dismissed their appeal vide Order-in-Appeal No. 41/2013-S.T. dated 25.02.2013, the present appeal has been filed before this forum. 6. We have heard the rival contentions and we have perused the orders of lower authorities as well as the documents placed on record. After hearing both sides, we find that the only issue to be decided by us is: whether the appellant is eligible to exemption as claimed by it? 7.1 Notification No. 08/2004-S.T. dated 09.07.2004 came to be issued by amending various Notifications and one of such N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts such as sugar, edible oils, processed food and processed tobacco." ... (Emphasis supplied by us in bold) 7.2 From a reading of the meaning, as provided in the above Notification, we find, as the same is also undisputed by either of parties, inter alia, that 'coffee and tea' would get covered under the meaning of agricultural produce. 8. The impugned Order-in-Appeal has upheld the denial of benefit of the above Notifications on the ground that 'Black Tea' is manufactured by the appellant after multiple processes wherein green tea leaf is converted into Black Tea, which would fall under Chapter 9 of the CETA, 1985 and that the same would no longer remain an agricultural produce of green leaf tea. It has also been held that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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