Palm oil fruit is a fruit and entitled for GTA Exemption

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 call...