Case LawWP (MD) No. 937 of 2019
Jeyyam Global Foods (P) Ltd Vs UOI
- Court:
- High Court
- Bench:
- Madras
- Date:
- January 23, 2019
- Type:
- Writ Petition
- Members:
- G R Swaminathan
Subject
Do not detain goods/conveyances for classification disputes
Search, Seizure and Detention
Summary
Classification of ‘Dried Chick Peas’, whether under Chapter 0713 and exempted or under Chapter 2106 and taxable. Squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmissio…
Judgement
The petitioner is a manufacturer of dried chick peas, gram flour, pulses and grams. The petitioner’s claim is that they purchase chick peas, dry them by heating them to a certain degree and the resultant product is known as “Dried Chick Peas”. According to the petitioner, this would have to be classified only under Chapter 0713 of HEN. The petitioner had transported the dried chi…