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2024 (2) TMI 350 - ANDHRA PRADESH HIGH COURTClassification of goods - Bio Pro-Enhac - Minwa and Minwa Plus which are Animal Feed Supplements and Feed Additives from drugs - exempt falling under HSN Code from 2309 or are covered by HSN 2936 and 2931 respectively? - HELD THAT:- The 1st respondent rejected the claim of the petitioner on the main ground that the taxpayer has not provided information about the content percentage of the elements used in bio pro-enhac (vitamins, enzymes, antibiotic and feed percentage). Accordingly, the 1st respondent held the product bio pro-enhac falls under HSN code 2936. It must be noted that though the impugned order shows that the petitioner placed reliance on the decision in Sun Export Corporation [1997 (7) TMI 117 - SUPREME COURT] and some other decisions to the effect that the supplements and additives of shrimp feed will also fall under the category of shrimp feed, the same was not discussed and analyzed by 1st respondent before recording his conclusion. Therefore, the impugned order is liable to be set aside to that extent and the matter requires remand for fresh consideration. The impugned order dated 07.02.2023 is set aside to the extent of the 1st respondent’s finding on the product “bio pro-enhac” and the matter is remanded to 1st respondent to afford an opportunity of hearing to the petitioner regarding the nature of the product “bio pro-enhac” and its taxability and pass an appropriate order afresh on merits in accordance with the governing law and rules expeditiously - this writ petition is partly allowed.
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