2015 (11) TMI 231

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....J H Motwani & Ms Nehal Parekh, Advs For the Respondent : Shri A B Kulgod, Asst. Commr (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. PIII/RSI/339/2011 dated 30.11.2011. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and perusal of records, we find that the issue arises for consideration in t....

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....tly packing it in unit packings to be sold by their the brand name. The first appellate authority has held that the activity undertaken by the appellant is not in respect of agriculture are in relation to agriculture. Learned departmental representative would also argue on the same grounds. We find that the said argument does not hold water inasmuch, the board vide circular number 143/12/2011 - ST....

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.... 2. These representations have been examined. In the cases represented, the agricultural produce namely tobacco or raw cashew, which are subject to client processing retains their essential characteristics at the output stage and therefore the processes undertaken on or behalf of client should be considered as covered by the expression 'in relation to agriculture'. Client processing which fall....

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....2003-ST(as amended) because, the word 'rice' is mentioned under the explanation to the term 'agricultural produce', in the inclusive portion along with other items like cereals, pulses, etc. 4. Trade Notice/Public Notice may be issued to the field formations accordingly. 5. Please acknowledge the receipt of this circular." 5.1 The above said clarification would squarel....