Case Law Details
In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)
From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; tiny microscopic artemia nauplii comes out from cyst after 15-20 hrs and this nauplii is the feed for fish.
14.4 The appellant has stated that the judgment of the Hon’ble Calcutta High Court reported in 2010 (256) E L T 358 (Cal) relied in support by the appellant is a later judgment which in fact considered the decision of the Mumbai Bench decision before making their observations as pointed out to direct the authorities to follow their observation and decide the case is more apt and squarely applicable to the case of the appellant on account of which the contrary finding recorded by the advance ruling authority touching the classification of the subject goods need to be vacated in the interest of justice. This contention of the appellant also does not have any merit for the following reasons. Classification of goods once finalized by the Apex Court is to be applied to the said product as long as there is no change in the tariff entry/facts of the case. Further, with the advent of GST, the ‘Exemption 86 Effective Basic and Additional Customs Duty for specified goods falling under Chapters 1 to 98’ are provided vide Notification no. 50/2017-Cus dated 30.06.2017. In the said notification, Artemia cyst’ at S.No 13 is said to fall under CTH 0511 91, while Artemia at Sl.No. 14 is classified under 05119911. Going by the entries in the notification, it is abundantly clear that artemia cyst/biomass is squarely classifiable under CTH 0511 only.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
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