2025 (9) TMI 66

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....ate for the Appellant Shri Kanish Saini, Authorized Representative for the Respondent ORDER P. ANJANI KUMAR: Heard both sides and perused the records of the case. 2. Brief facts of the case are that the appellants are engaged in cultivation of paddy and sale/ export of rice (obtained by de-husking the paddy); the appellants have engaged/ availed the service of commission agents for ....

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....of the definition of "Agricultural Produce"; the definition of "Agricultural produce" has three parts; "rice" is included in the second part of the definition in view of the inclusive clause. She submits that CBIC vide Circular No.143/12/2011-ST dated May 26, 2011 has clarified that "rice" is an agricultural produce. She further relies on the following cases: • Kohinoor Foods Ltd Vs. ....

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.... (i) -------------- (ii) "agricultural produce" means any produce "agricultural produce" means any produce resulting from cultivation or plantation, on which resulting from cultivation or plantation, on which either no further processing is done or such either no further processing is done or such processing is done by the cultivator like tending, processing is done by the cultivato....

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....edible oils, processed products such as sugar, edible oils, processed food and processed tobacco.food and processed tobacco. 5. It can be seen that the inclusive clause of the definition covers cereals and there should not be any doubt as to the fact that rice is a cereal. We find that CBIC vide Circular dated May 26, 2011 clarified as under: "3. Also where the commission agents statio....