Bungwe la Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Mumbai, posachedwapa linanena kuti 'madzi am'madzi am'madzi am'madzi omwe amatumizidwa kunja ndi okhometsa msonkho akuyenera kugawidwa ngati fetereza osati ngati chowongolera kukula kwa mbewu, chifukwa cha kapangidwe kake. Wopereka apilo, wokhometsa msonkho Excel Crop Care Limited, adatulutsa 'liquid seaweed concentrate (Crop Plus)' kuchokera ku US ndipo adalemba madandaulo atatu otsutsa.
Bungwe la Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) ku Mumbai posachedwapa linanena kuti "zamadzimadzi zam'madzi zam'madzi" zomwe zimatumizidwa kunja ndi wokhometsa msonkho ziyenera kuikidwa ngati feteleza osati zowongolera kukula kwa zomera, kutchula mankhwala ake.
Wopereka msonkho wa Excel Crop Care Limited adaitanitsa "Liquid Seaweed Concentrate (Crop Plus)" kuchokera ku USA ndipo adalemba zikalata zitatu zotengera katunduyo zomwe zimayika katunduyo kukhala CTI 3101 0099. Katunduyo anali wodzidalira, msonkho wa kasitomu unalipiridwa ndipo amaloledwa kugwiritsidwa ntchito kunyumba.
Pambuyo pake, pakuwunika pambuyo pa kafukufukuyu, dipatimentiyo idapeza kuti katunduyo amayenera kusankhidwa kukhala CTI 3809 9340 ndipo chifukwa chake sanali oyenera kulipidwa. Pa Meyi 19, 2017, dipatimentiyo idapereka chidziwitso chofuna kusiyanasiyana kwamitengo.
Wachiwiri kwa Commissioner of Customs adapereka chigamulo pa 28 Januware 2020 kuti avomereze kuyikanso m'magulu, kutsimikizira kuchuluka kwa msonkho wakunja ndi chiwongola dzanja, ndikulipira chindapusa. Apilo ya wokhometsa msonkho kwa Commissioner of Customs (pochita apilo) inakanidwa pa 31 March 2022. Posakhutira ndi chigamulocho, wokhometsa msonkhoyo anachita apilo ku Tribunal.
Werengani zambiri: Zofunikira zamisonkho pamakina otengera makhadi: CESTAT imalengeza zomwe zikuchitika ngati kupanga, kuletsa chindapusa
Benchi ya oweruza awiri yokhala ndi SK Mohanty (Woweruza Woweruza) ndi MM Parthiban (Membala Waukadaulo) adaganizira zomwe zidachitika ndipo adawona kuti chidziwitso chawonetsero cha Meyi 19, 2017, chikufuna kuyikanso katundu wotuluka ngati "owongolera kukula kwa mbewu" pansi pa CTI 3808 9340 koma sanafotokoze momveka bwino chifukwa chake kalasi ya C09 03 inali yolakwika.
Khothi la apilo lidazindikira kuti lipoti lowunika likuwonetsa kuti katunduyo anali ndi 28% ya zinthu zachilengedwe zochokera kumadzi am'nyanja ndi 9.8% ya nayitrogeni, phosphorous ndi potaziyamu. Popeza katundu wambiri anali feteleza, sakanatha kuonedwa ngati wowongolera kukula kwa mbewu.
CESTAT idatchulanso chigamulo chokulirapo cha khothi chomwe chidafotokoza kuti feteleza amapereka michere yakukula kwa mbewu, pomwe owongolera kukula kwa mbewu amakhudza njira zina muzomera.
Nthawi yotumiza: Aug-12-2025