9911796707
TMI Blog2024 (5) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of fact, the entire demand is time barred. From the reading of Sr. No. 9, it is seen that the description of goods covers food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, etc. From the description of the goods imported by the appellant, clearly do not fall under the description Protein concentrates and textured protein substances. Since, in the entry the word i.e. is prefixed that means only the description mentioned after i.e. are covered because i.e. denotes the specific item. Therefore, as per the list of the item imported by the appellant, none of the goods is covered under Protein concentrates and textured protein substances. Therefore, the aappellant s imported goods are not covered under Sr. No. 9. The appellant claimed the IGST rate @ of 18% as per Sr. No. 453 of Schedule III, which reads as goods of any chapter which are not specified in schedule I,II,IV,V or VI. As discussed, the appellant s goods is not specified in schedule IV which is claim of the department. The same will fall under Sr. No. 453. Accordingly, the correct rate of IGST applicable is 18% under residuary entry Sr. No. 453 of schedule III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agson International Ltd. 2015 (323) ELT 243 (SC) Polyglass Acrylic Mfg. Co. Ltd. 2003 (153) ELT 276 (SC) Union of India v. Adfert Technologies Pvt. Ltd. 2020 (34) GSTL J138 (SC) 2023 (10) TMI 964 CESTAT AHMEDABAD NEUVERA WELLNESS VENTURES P. LTD. VERSUS C.C. MUNDRA 2.1 He submits that even in show cause notice, Order-In-Original or even order-in-appeal department has not shown or alleged that the appellant s imported product is Protein concentrates and textured protein substances therefore there is no basis of demand. He further submits that the identical issue is covered by this Tribunal decision in the case of Neuvera Wellness Venture P Ltd. Vs. C.C., Mundra 2023 (10) TMI 964- CESTAT Ahmadabad. 2.2 He alternatively submits that goods imported are instant food mixes and alternatively covered in entry No. 23 of Schedule III of IGST. Goods can be consumed by mixing the same with water or skimmed milk therefore impugned goods should qualify as instant food mixes. In support he placed reliance on the decision of this Tribunal in case of Dry Tech Processors (I) Pvt. Ltd Vs. Commissioner of C. Ex. Bhopal [2015 (327) ELT 696] 2.3 Without prejudiced to the above, he further submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appellant s imported goods falls under Sr. No. 9 of Schedule IV or Sr. No. 453 of Schedule III of IGST Notification No. 01/2017- Integrated Tax (Rate) dated 28.06.2017. The details of the appellants products are as under:- Item Description Main Ingredients Form GAT Testrol Gold ct (Dietary Supplements) Tribulus terrestris extract, diindolylmethane, arginine, magnesium Tablet GAT ZMAG T-90 Caps (Dietary Supplements) Magnesium , Zinc Capsules GAT CLA 90ct (Dietary Supplements) Safflower Oil, Gelatin, Glycerol, Water Softgels GAT BCAA 50 servings assorted (Dietary Supplements) Leucine, Valine, and Isoleucine. Powder to be added to any beverage / drink BPI 1 MR Vortex 50 Servings Assorted (Dietary Supplements) glycerol monostearate, Indigofera pulchra extract, caffeine, white leadwort extract, securinega suffruticosa extract, and yohimbine GAT Multi Vitamin 60ct (Dietary Supplements) Dicalcium Phosphate, Microcrystalline Cellulose, Stearic Acid, Croscarmellose Sodium, Magnesium Stearate, Silicon Dioxide, Pharmaceutical Glaze Tablet BPI BCAA 30 Servings Assorted (Dietary Supplements) L-Leucine, L-Valine, L-Isoleucine Powder to be added to any beverage / drink GAT Nitraflex 30 Servings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Venture wherein this Tribunal passed the following order:- 4. We have carefully considered the submission made by both the sides and perused the records. We find that the lower authorities have denied the exemption under entry No. 453 of Schedule IV of Notification No. 1/2017-IGST-Rate. Accordingly the IGST will attract @ 28% instead of 18%. For better understanding of the exact entry of both the Notification as claimed by the appellant as well as contended by the Revenue are reproduced below: 1) In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of- (i) 5 per cent. in respect of goods specified in Schedule I, (ii) 12 per cent. in respect of goods specified in Schedule II, (iii) 18 per cent. in respect of goods specified in Schedule III, (iv) 28 per cent. in respect of goods specified in Schedule IV, (v) 3 per cent. in respect of goods specified in Schedule V, and (vi) 0.25 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referred to as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. We find that serial No. 453 is applicable to goods of any Chapter which are not specified in Schedule I, II, IV, V and VI. Thus the appellant s goods is not specified under Serial No. 9 of Schedule IV, whereas it will be covered by Serial No. 453 of Schedule III of Notification 1/2017-IGST-Rate. For a better understanding, it is necessary to read the entire tariff entry of 2106 which is given below : From the above tariff entry, it can be seen that the entry covers various food preparation not elsewhere specified or included. However, out of the many items provided under tariff item 2106, the serial No. 9 described only some of those goods. This also establish that Serial No. 9 is not a general entry which covers entire entry of 2106 but only some of the goods which are specified in the description of goods are provided under serial no. 9 of Schedule IV,. This fact also strengthens the claim of the appellant that their goods are not covered under serial no. 9 of the schedule IV of Notification 1/2017-IGST-Rate and correctly falls under Serial No. 453 according to which the rate of IGST is 18%. As regard, the misinterpretation made by both the lower authorities on the word i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification 120/84-C.E., lubricating oil was exempted without reference to any tariff heading/sub-heading. Consequently, the criteria specified in the Notification were satisfied. That being so, majority view contained in the order of the CEGAT is not sustainable and is set aside. The minority view as expressed is confirmed. The appeals are allowed with no order as to costs. From the above decision, we are of the view that as explained in the above decision the word that is to say is mutatis mutandis applies in respect of the expression i.e. in the present case. Accordingly, the word used i.e. at serial number 9 of schedule IV of Notification (supra) it is fixed, specific and clear that only the description given in such entry shall be covered by serial no. 9. Consequently the goods of the appellant will fall under Serial No. 453 of Schedule III of the Notification 1/2017-IGST, therefore, the demand of differential custom duty shall not sustain. 6. As regard the submission of the learned Counsel on the demand being time barred, we find that there is no dispute that the physical assessment of bill of entry was made by the proper custom officer and the appellant have declared t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
