2017 (3) TMI 51

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.... The petitioner - revenue has preferred the present petition by raising two questions. But in our view only question no.1 could be considered, which reads as under: "1. Whether in the facts and circumstances of the case, the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural implements not operated manually or not driven by anima....

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....and levied higher rate of taxes @ 13.5%, observing that it will fall in the residuary entry. 4. On 16.03.2013, the matter was carried in appeal before the First Appellate Authority. But vid e order dated 16.08.2013, the appeal was dismissed. The matter was further carried before the Tribunal and the Tribunal vide the impugned order allowed the appeal.   Under these circumstances, the pr....

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....ca-nut berries are peeled/de-husked. * It is only after Areca-nut berries are peeled/de-husked it comes to be called as 'Arecanut'. * It is only after it is peeled/de-husked, it becomes a 'Marketable commodity' to the Agriculturists. * Arecanut peeling machine is used only for peeling/de-husking of Arecanut berries and cannot be used for any other purpose.   * Being used only by t....

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....ne is 'Agricultural Implements Not Operated Manually Or Not Driven By Animals', falling under Entry No.(I) of the Schedule-III of the Act. 8. In our considered view, the finding of fact has been recorded by the Tribunal in the aforesaid order. The nature and the character of the product is assessed after applying the 'Marketability Tests' a s well as the 'Common Parlance Test'. Such finding of ....