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TMI Blog2015 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... s For the Respondent : Shri A B Kulgod, Asst. Commr (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. PIII/RSI/339/2011 dated 30.11.2011. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and perusal of records, we find that the issue arises for consideration in this appeal is whether appellant is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir the brand name. The first appellate authority has held that the activity undertaken by the appellant is not in respect of agriculture are in relation to agriculture. Learned departmental representative would also argue on the same grounds. We find that the said argument does not hold water inasmuch, the board vide circular number 143/12/2011 - ST dated 26/5/2011 has clarified the taxability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the agricultural produce namely tobacco or raw cashew, which are subject to client processing retains their essential characteristics at the output stage and therefore the processes undertaken on or behalf of client should be considered as covered by the expression 'in relation to agriculture'. Client processing which falls under business auxiliary service undertaken on the primary agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation to the term 'agricultural produce', in the inclusive portion along with other items like cereals, pulses, etc. 4. Trade Notice/Public Notice may be issued to the field formations accordingly. 5. Please acknowledge the receipt of this circular." 5.1 The above said clarification would squarely apply in the facts of this case as it is undisputed that appellant is undertaking the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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