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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s.Azam Laminators Pvt Ltd – Appellant
Versus
Additional Director – Respondent
| Table of Content |
|---|
| 1. classification arguments surrounding product attributes. (Para 3) |
| 2. respondents' contrasting submission on gst impact. (Para 4) |
| 3. discussion on previous classifications and legal precedents. (Para 5 , 6 , 8 , 9) |
| 4. court analysis of statutory provisions and their interpretation. (Para 11 , 15) |
ORDER
This writ petition has been filed challenging the Show Cause Notice No.52/2022 dated 17.05.2022 issued by the 1st respondent on the ground of alleged mis-classification of the impugned goods, namely, “Nizam Pakku”.
2. The issue raised for consideration in this matter is as to whether the impugned product, namely, “Nizam Pakku” is classifiable under Chapter 21 or under Chapter 08 of the Customs Tariff Act (hereinafter referred as “CTA”).
3. Petitioner's submission:
3.1 The learned counsel appearing for the petitioner would submit that the petitioner is engaged in the manufacture of scented areca nuts, also known as, betel nuts under the brand name “Nizam Pakku”, owned by M/s.S.A.Safiullah & Co.
3.2 Further, he would submit that the farmers supply dried betel nuts to the petitioner after splitting the same. Such split betel nuts are broken into smaller pieces which are then
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