TaxTMI 
TaxTMI 
2011 (9) TMI 529
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.... and is exporting and importing cashews and dates from various countries. The petitioner entered into contract with Expolanka Commodities (Pvt) Ltd., at Sri Lanka, on 21.08.2009, for importing 28 Metric Tons of Date Fruits, worth about 16,380/- U.S. Dollars, corresponding to Rs.7,98,525/- [Rupees Seven Lakhs, Ninety Eight thousand Five hundred and Twenty five only] at Tuticorin Port. 3.That the respondents demanded a duty of Rs.2,87,469/- [Two lakhs Eighty seven thousand Four hundred and Sixty Nine only], representing 36% of the price of commodities. 4.The case of the petitioner is that this demand is contrary to agreement entered into between 'SAARC' countries, thus not payable. 5.The contention of the learned couns....
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.... in the territory of the exporting contracting state as defined in Rule 5; or (b)Products not wholly produced or obtained in the territory of the exporting contracting state provided that the said products are eligible under Rule 6. Rule 5: Wholly produced or obtained Within the meaning of Rule 4(a), the following shall be considered as wholly produced or obtained in the territory of the exporting Contracting State (a)raw or mineral products extracted from its soil, its water extending upto its Exclusive Economic Zone (EEZ), or its seabed extending upto its seabed or continental shelf: (b)Agricultural, vegetable and forestry products harvested there:- (c)animal born and raised there; (d)produ....
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....ding out, drying, chilling, placing in salt,sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations) (2)Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up; (3)(i)Changes or packing and breaking up and assembly of consignments. (ii)Simple, slicing, cutting and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, etc. and all other simple packing operations. 4)the affixing of marks, labels or other like distinguishing signs on products of their packaging; (5)simple mixing of products, whether or not of different kind....