The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that green peas which fall under the category of edible vegetables attract 10% of Basic Customs Duty (BCD) under the Customs Tariff Act,1975.
Uma Export Ltd, the respondent-assessee imported green peas (Pisum Sativum) and paid the Customs duty and later filed the refund claim of excess paid customs duty before the adjudicating authority and also applied for an amendment to the Bill of Entry.
The revenue appealed against the order passed by the adjudicating authority for granting of refund of self-assessed Bills of Entry under Section 27 of the Customs Act,1962, and against the original assessment modification.
Amit Ashwasi, the counsel for the assessee contended that Pisum Sativum [Peas] falling under Customs Tariff are required to be assessed @ NIL rate of BCD in terms of as claimed by the importers.
Mihir Rajan, the counsel for the revenue contended that the goods are required to be assessed @50% rate of BCD and the importer had no merits.
The Bench observed that both the classification of peas was in dispute thus the valuation was not proper and observed that peas attract 10% BCD in general.
The two-member bench comprising Muralidhar (Judicial) and Rajeev Tandon (Technical) held that the peas are classifiable under edible vegetables and taxable under the Customs Tariff Act.
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