Case Law Details
Neuvera Wellness Ventures P. Ltd. Vs C.C. Mundra (CESTAT Ahmedabad)
CESTAT Ahmedabad held that Nutritional Supplements classifiable under heading 2106 9099 fall under Serial No. 453 of Schedule III of the Notification No.1/2017-IGST-Rate. Accordingly, IGST @18% is payable and not @28%. Accordingly, demand of differential custom duty unsustainable.
Facts- Issue involved herein is whether Nutritional Supplements imported by the Appellant, which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids and which are admittedly classifiable under CTSH2106 9099, are liable to IGST at 28% under Sr.No.9 of Schedule IV of Notification No.1/2017-IGST-Rate or at 18% under Sr. No.453 of Schedule III of the said Notification and whether the demand for alleged differential IGST is without jurisdiction and barred by limitation.
Conclusion- Held that the word “that is to say” is “mutatis mutandis” applies in respect of the expression “i.e.” in the present case. Accordingly, the word used „i.e.‟ at serial number 9 of schedule IV of Notification (supra) it is fixed, specific and clear that only the description given in such entry shall be covered by serial no. 9. Consequently the goods of the appellant will fall under Serial No. 453 of Schedule III of the Notification No.1/2017-IGST-Rate, therefore, the demand of differential custom duty shall not sustain.
In the present case for the clearance for the period July 2017 to November 2017, the show cause notice was issued on 09.07.2022. As per the facts narrated above, since there was no suppression of fact on the part of the appellant, the demand is also hit by limitation.
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