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.
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, ikhuluma ngokwakheka kwamakhemikhali kwalo.
I-Excel Crop Care Limited, inkampani efaka isikhalazo, ingenise i-“Liquid Seaweed Concentrate (Crop Plus)” evela e-USA futhi yafaka izimemezelo ezintathu zokungenisa ezihlukanisa izimpahla njenge-CTI 3101 0099. Izimpahla zazizibiza inani lazo, intela yentela yakhokhwa futhi zavunyelwa ukusetshenziswa ekhaya.
Ngemva kwalokho, ngesikhathi sokuhlolwa kwangemva kokuhlolwa, umnyango wathola ukuthi izimpahla bekufanele zihlukaniswe njenge-CTI 3809 9340 ngakho-ke azifanelekeli intela yokukhetha. Ngomhlaka-19 Meyi 2017, umnyango wakhipha isaziso sokubonisa isizathu sokucela intela yokukhetha ehlukile.
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 ukuthi umanyolo unikeza izakhamzimba zokukhula kwezitshalo, kuyilapho abalawuli bokukhula kwezitshalo bethinta izinqubo ezithile ezitshalweni.