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Case Law Details

Case Name : M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)
Appeal Number : Appeal No. ST/2600/2011
Date of Judgement/Order : 07/06/2019
Related Assessment Year :
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M/s Nava Bharat Agro Products Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)

The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the classification of fruit and all other products mentioned therein.

However, from the Stroud’s Judicial Dictionary of words and phrases it is clear that the term ‘fruit’, in legal acceptation, is not confined to the produce of those trees which in popular language are called fruit trees, but applies also to the produce of oak, elm and walnut trees.

The conjoint reading of all these definitions led us to form the opinion that any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. Admittedly, the product transported in the present appeal is palm oil fruit. The photographs as produced by the appellant during the arguments also support the opinion as formed by us. We are, therefore of the opinion that the fruit in question is very much covered by the notification. The adjudicating authorities below are therefore held to have formed a very rigid and narrow description of the fruit. Resultantly, the impugned order is set aside and the appeal is hereby allowed with consequential relief.

FULL TEXT OF THE CESTAT JUDGMENT

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