2018 (2) TMI 1922

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....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 of orders and paid commission to such....

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....04 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 processing is done by the cultivator like tending, pr....