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G. S. KULKARNI, JITENDRA JAIN
Nutan Warehousing Company Pvt. Ltd. – Appellant
Versus
Commissioner, Central Tax, Pune-II – Respondent
JUDGMENT :
G. S. Kulkarni, J.
1. Rule, made returnable forthwith. Respondents waive service. By consent of parties, heard finally.
2. This petition under Article 226 of the Constitution of India challenges an order dated 10 December 2018 passed by the ‘Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax’ constituted under Section 99 of the Maharashtra Goods and Services Act, 2017, whereby the petitioners appeal filed under Section 100 of the Central Goods and Services Tax Act,2017 and the Maharashtra Goods and Services Tax Act (for short ‘CGST Act’ and ‘MGST Act’ respectively), on the issue whether the petitioner would be entitled to an exemption under Notification No. 12 of 2017 dated 28 June, 2013, so as to be exempted from payment of service tax under Sr.No.54(e) of the said notification pertaining to loading, unloading, packing, storage or warehousing of “agricultural produce” namely “tea” has been rejected.
3. The petitioner's case as set out in the petition is as follows:
The court held that minimal processing of tea does not alter its essential characteristics, allowing for exemption from GST as agricultural produce.
The process of roasting Rava does not amount to manufacture under Section 2(f) of the Central Excise Act, thus no excise duty is applicable.
The exclusion of agricultural products from customs duty exemption does not apply to crude degummed soyabean oil, which is a manufactured product, not an agricultural product.
The main legal point established in the judgment is that the exercise of discretion by the Customs Commissioner and the Appellate Tribunal must conform to the provisions of the Customs Act, 1962, and....
Demand of excise duty - Re-open of concluded proceedings - Not permissible.
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