9911796707
TMI Blog2019 (9) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICIAL) For The Appellant : Shri R. Dakshina Murthy, Advocate For The Respondent : Shri P. Sudhakar Reddy, Authorized Representative ORDER RACHNA GUPTA: 1. This appeal is filed against Order-in-Appeal No. 26/2011 (G) ST dated 14.06.2011. 2. The appellant herein are the manufacturers of crude palm oil. They are extracting oil from the fruits of palm trees and as such palm oil fruits are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proportionate penalties. The said proposal was initially confirmed by Order-in-Original No.17/2010-ST dated 26.11.2010. The appeal thereof was rejected vide the Order-in-Appeal No. 26/2011 dated 14.06.2011. Being aggrieved the appellant filed an appeal before this Tribunal. 3. We have heard the parties. It is submitted on behalf of the appellant that Goods Transport Agency services as availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied to be called as fruit." Thus, there is no infirmity in the Order-in-challenge. Appeal is prayed to be dismissed. 5. After hearing both parties, we are of the opinion as follows: The main issue to be adjudicated is whether palm oil fruit is a fruit entitled for the exemption of Notification No. 33/2004-ST dated 03.12.2004. Apparently, notification is silent about any definition or the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar language are called fruit trees, but applies also to the produce of oak, elm and walnut trees. 6. The conjoint reading of all these definitions led us to form the opinion that any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. Admittedly, the product transported in the present appeal is palm oil fruit. The photograph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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