TMI Blog2023 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 21 of the First Schedule of the Customs Tariff Act, 1975? - validity of Circular No.163/2019/2021-GST - HELD THAT:- This Court is not called upon to examine the validity of the said circular. The decision of the learned CAAR as well as the decision of this Court in M/S. GREAT NUTS IMPEX PVT. LTD. M/S. THE NUTS CO. VERSUS COMMISSIONER OF CUSTOMS DELHI ORS. [ 2023 (3) TMI 80 - DELHI HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d off. - CUSAA 130/2022 - - - Dated:- 28-3-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Appellant Through: Mr. S. Sunil, Adv. For the Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel for R-3. Mr. Ravi Prakash, CGSC with Mr. Aman Rewaria Mr. Farman Ali, Advs. For R-4. ORDER 1. The appellant has filed the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in favour of the Revenue. He, however, submits that in the said matter, the Circular issued by the Government of India, Ministry of Finance, Department of Revenue dated 06.10.2021 (Circular No.163/2019/2021-GST) had not been brought to the notice of this Court. He submits that in terms of the said circular, the GST Council had clarified that Scented Sweet Supari falls under tariff item 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under heading 0908). It is clarified that flavored and coated illaichi is a value added product and falls under sub-heading 2106. It accordingly attract GST at the rate of 18% (S. No. 23 of schedule III of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017). 4. Mr. Ramachandran, learned counsel for the respondent submits that it is possible for the GST Department to have a separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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