Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]

Peas - Pisum Sativum - Edible Vegetables - BCD - Customs Tariff Act - CESTAT - taxscan

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…

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