TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Drip irrigation system parts exemption claims remanded for fresh consideration under notifications 50/2017-Cus and 1/2017-IT(Rate)</h1> <h3>Netafim Irrigation India Pvt Ltd Versus C.C. -Ahmedabad.</h3> CESTAT Ahmedabad set aside the lower authority's order regarding exemption claims for drip irrigation system parts under notifications 50/2017-Cus and ... Exemption under N/N. 50/2017-Cus dated 30.06.2017 and 1/2017-IT(Rate) dated 28.06.2017 - parts of Drip Irrigation system are itself falling under the category of Drip Irrigation System - HELD THAT:- The learned counsel is correct in his submission as much as Board Circular No. 155/11/2021-GST dated 17.06.2021 was issued after passing of the orders by the Lower Authorities. The lower authorities had no occasion to consider the circular. It is found that the circular is very vital and it is on the same goods. Therefore, it has a strong bearing for deciding the present case. Accordingly, the Adjudicating Authority should re-look the entire case not only on the basis of the Circular No. 155/11/2021-GST dated 17.06.2021 but also on all the points raised by the appellant. The impugned order is set aside - Appeals are allowed by way of remand to the Adjudicating Authority. The Appellate Tribunal (CESTAT Ahmedabad) addressed whether parts of a Drip Irrigation system qualify as 'Drip Irrigation System' goods eligible for exemption under Notification Nos. 50/2017-Cus (IGST), 1/2017-IT(Rate), and 12/2012-Cus. The department contended that exemption applies only to complete Micro irrigation equipment, excluding parts.The appellant relied on CBIC Circular No. 155/11/2021-GST dated 17.06.2021, issued after the lower authorities' orders, which had not been considered previously. The Revenue did not oppose remand.The Tribunal held that since the circular is 'very vital' and directly relevant, the Adjudicating Authority must reconsider the case in light of the circular and all appellant submissions. The impugned order was set aside, and the matter remanded for fresh adjudication. All issues remain open.Key holding: The case is remanded for fresh consideration incorporating Circular No. 155/11/2021-GST and appellant's points; appeals allowed by way of remand.
TaxTMI 
TaxTMI 
