2018 (2) TMI 1922

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....L MEMBER For The Appellant : Mr. Rajesh Kumar, CA For The Respondent : Mr. Pakshirajan, Assistant Commissioner (AR) ORDER Per: V. PADMANABHAN The present appeal is against the Order-in-Appeal No. 145/2008 dated 18.09.2008. The appellant is engaged in the manufacture and export of cashew kernels. For export of such goods, appellant used the services of overseas agents for procurement....

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....003 as amended by Notification No. 8/2004 dated 09.07.2004 has extended the benefit to commission agents in relation to sale or purchase of agriculture produce. The notification itself specifies a definition for "Agriculture Produce" as follows: "Agricultural Produce' means any produce resulting from cultivation or plantation, on which either no further processing is done or such processi....