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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