I-CESTAT ibeka imithetho yokuthi 'ukugxila kolwandle oluwuketshezi' kungumanyolo, hhayi umlawuli wokukhula kwezitshalo, ngokusekelwe ekwakhekeni kwamakhemikhali awo [uhlelo lokufunda]

I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), eMumbai, muva nje inqume ukuthi 'uketshezi oluqongelelwe olwandle' olungeniswe ngumkhokhi wentela kufanele luhlukaniswe njengomanyolo hhayi njengomlawuli wokukhula kwezitshalo, ngenxa yokwakheka kwamakhemikhali alo. Umfakisicelo, i-Excel Crop Care Limited, okhokhisa intela, wayengenise 'uketshezi oluqongelelwe olwandle (Crop Plus)' evela e-US futhi wafaka izicelo ezintathu ezibhaliwe ngokumelene nalo.
IPhini likaKhomishana Wezamasiko lakhipha isinqumo ngomhlaka-28 Januwari 2020 sokusekela ukuhlukaniswa kabusha, ukuqinisekisa ukuqoqwa kwentela yezamasiko kanye nenzalo, kanye nokuhlawulisa inhlawulo. Isikhalazo somkhokhi wentela kuKhomishana Wezamasiko (ngendlela yokudlulisa icala) senqatshwa ngomhlaka-31 Mashi 2022. Enganelisekile ngesinqumo, umkhokhi wentela wafaka isikhalazo eNkantolo.
Funda kabanzi: Imfuneko yentela yezinsizakalo zokwenza amakhadi abe ngewakho: I-CESTAT imemezela umsebenzi njengokukhiqiza, ikhansela izinhlawulo
Ibhentshi lamajaji amabili elihlanganisa u-SK Mohanty (Ilungu Lejaji) no-MM Parthiban (Ilungu Lobuchwepheshe) lacubungula lokhu futhi laphetha ngokuthi isaziso secala lombukiso sangomhlaka-19 Meyi 2017, saphakamisa ukuhlelwa kabusha kwezimpahla ezingenisiwe “njengabalawuli bokukhula kwezitshalo” ngaphansi kwe-CTI 3808 9340 kodwa asichazanga ngokucacile ukuthi kungani ukuhlukaniswa kokuqala ngaphansi kwe-CTI 3101 0099 kwakungalungile.
Inkantolo yokudlulisa amacala iphawule ukuthi umbiko wokuhlaziya ukhombisile ukuthi umthwalo uqukethe u-28% wezinto eziphilayo ezivela olwandle kanye no-9.8% we-nitrogen, i-phosphorus kanye ne-potassium. Njengoba iningi lemithwalo lalingumanyolo, lalingenakubhekwa njengomlawuli wokukhula kwezitshalo.
I-CESTAT iphinde yabhekisela esinqumweni senkantolo esikhulu esacacisa ukuthiumanyolo unikeza izakhamzimba zokukhula kwezitshalo, kuyilapho abalawuli bokukhula kwezitshalo bethinta izinqubo ezithile ezitshalweni.
Ngokusekelwe ekuhlaziyweni kwamakhemikhali kanye nesinqumo seNkantolo Enkulu, iNkantolo ithole ukuthi imikhiqizo okukhulunywa ngayo yayiwumanyolo hhayi abalawuli bokukhula kwezitshalo. INkantolo ithole ukuthi ukuhlelwa kabusha kwezinhlobo kanye nesicelo esilandelayo akunasisekelo futhi yachitha isinqumo esiphikiswayo.
USneha Sukumaran Mullakkal, ophothule izifundo zakhe zeBusiness Administration and Law, unesithakazelo esikhulu kwezomthetho njengoba kuthinta impilo yansuku zonke. Uyakuthanda ukudansa, ukucula nokudweba. Ulwela ukwenza imiqondo yezomthetho ifinyeleleke kumuntu ovamile ngokuhlanganisa ngobuhlakani ukucabanga kokuhlaziya nokuveza ubuciko emisebenzini yakhe.