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JEYYAM GLOBAL FOODS (P) LTD. vs. UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
S.jaikumar
Res. Counsel
P.dharmaraj
Vijayakarthikeyan

Petitioner / Applicant

JEYYAM GLOBAL FOODS (P) LTD.
Respondent UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 23, 2019
Order No.

WP(MD)No.937 of 2019 and WMP(MD)Nos.764 & 765 of 2019

Citation

2019(1) TAXREPLY 2369
Original Order
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ORDER

ORDER 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 HSN. The petitioner had transported the dried chick peas from Salem to Dindigul. The petitioner had not filed any E-Way bill in view of the exemption statutorily granted. While so, the consignment of the dried chick peas sent by the petitioner was intercepted by the fourth respondent on 21.12.2018. The fourth respondent seized the goods and also detained the vehicle in which the goods were being transported. The fourth respondent took the view that what was transported by the petitioner comes under the classification (fried or roasted grams) falling under Chapter 2106 of HSN. 2. In this view of the matter, he issued a ....

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