Imithetho ye-CESTAT ethi 'i-liquid seaweed concentrate' ingumanyolo, hhayi isilawuli sokukhula kwezitshalo, ngokusekelwe ekwakhekeni kwamakhemikhali awo [ukuhleleka kokufunda]

I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT), Mumbai, muva nje ibambe ukuthi 'i-liquid seaweed concentrate' ethunyelwa ngaphandle ngumkhokhintela kufanele ifakwe kusigaba somanyolo hhayi njengesilawuli sokukhula kwezitshalo, uma kubhekwa ukwakheka kwamakhemikhali. Ummangali, umkhokhintela i-Excel Crop Care Limited, wayengenise 'i-liquid seaweed concentrate (Crop Plus)' esuka e-US futhi wayefake izicelo ezibhalwe phansi ezintathu ngokumelene nayo.
I-Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) eMumbai muva nje ibambe ukuthi “i-liquid seaweed concentrate” ethunyelwa ngaphandle ngumkhokhi wentela kufanele ifakwe kusigaba somanyolo hhayi isilawuli sokukhula kwezitshalo, ibala ukwakheka kwamakhemikhali.
Umkhokhi wentela i-Excel Crop Care Limited yangenisa “i-Liquid Seaweed Concentrate (Crop Plus)” isuka e-USA futhi yafaka izimemezelo ezintathu zokungenisa impahla ezihlukanisa izimpahla njenge-CTI 3101 0099. Izimpahla bezizilinganisa ngokwazo, izimali zentela zakhokhwa futhi zavunyelwa ukusetshenziswa ekhaya.
Ngemuva kwalokho, ngesikhathi sokuhlolwa kwamabhuku, umnyango wathola ukuthi izimpahla bekufanele zifakwe esigabeni se-CTI 3809 9340 futhi ngenxa yalokho zazingafanelekile ukukhokhelwa intela. Ngomhla ziyi-19 kuNhlaba wezi-2017, umnyango wakhipha isaziso sesizathu sohlelo olucela ukukhokhwa kwentela ehlukile.
IPhini likaKhomishana Wezokuthutha likhiphe isinqumo ngomhla zingama-28 kuMasingana 2020 sokusekela ukuhlukaniswa kabusha, siqinisekise ukunqwabelana kwentela yentela nenzalo, futhi sikhiphe inhlawulo. Isicelo somkhokhintela esiya kuKhomishana Wezentela (ngendlela yesikhalazo) sanqatshwa ngomhla zingama-31 kuNdasa 2022. Engagculisekile ngesinqumo, umkhokhintela wafaka isikhalazo ku-Tribunal.
Funda kabanzi: Imfuneko yentela yezinsizakalo zokwenza amakhadi kube ngokwakho: I-CESTAT imemezela umsebenzi njengokukhiqiza, ikhansela izinhlawulo
Ibhentshi elinamajaji amabili elihlanganisa u-SK Mohanty (Ilungu Lejaji) kanye no-MM Parthiban (Ilungu Lochwepheshe) licubungule umsebenzi futhi lathi isaziso sesizathu sombukiso sangomhla ka-May 19, 2017, sihlongoze ukuba kuhlelwe kabusha izimpahla ezingenisiwe “njengabalawuli bokukhula kwezitshalo” ngaphansi kwe-CTI 3808 9340 kodwa alizange lichaze ngokucacile ukuthi kungani109 isigaba sokuqala sasingalungile109 03.
Inkantolo yokudlulisa amacala yaphawula ukuthi umbiko wokuhlaziya ubonise ukuthi impahla iqukethe u-28% wezinto eziphilayo ezivela olwandle kanye no-9.8% we-nitrogen, i-phosphorus ne-potassium. Njengoba impahla eningi yayiwumanyolo, yayingeke ithathwe njengokulawula ukukhula kwezitshalo.
I-CESTAT iphinde yabhekisela esinqumweni esikhulu senkantolo esacacisa ukuthi umanyolo uhlinzeka ngemisoco ekukhuleni kwezitshalo, kuyilapho izilawuli zokukhula kwezitshalo zithinta izinqubo ezithile ezitshalweni.