Petition No.642/2006. The respondents had
imported 56 metric tons of garlic from China which was found to be
infected with Embellisia alli (fungus ... Import
into India) Order 2003 on the 56 metric tones of Chinese
garlic imported by the petitioners and lying in the
bonded warehouse
firm of dealers in "green ginger", "garlic" and other commodities carrying on business at Tenali, Guntur district. They claimed exemption ... respect of the turnover on "green ginger" and "garlic" on the ground that they were "vegetables" and, therefore, exempt
originally comprising of tomato and hot and sweet variants. In 1987 Chilli Garlic and Masala Chilli variants were also introduced. The dispute arises on account ... grams bottles in the variants `Hot and Sweet', `Chilli Garlic' and `Masala Chilli' marketed by the plaintiff since 1985 and 1987 respectively
Member, Sales Tax Tribunal, is correct in law to hold that garlic is a vegetable and accordingly free from sales tax ?
2. The Tribunal came ... conclusion that garlic was vegetable. The Tribunal referred to the decision of the Supreme Court in the case Mangulu Sahu Ramahari Sahu v. Sales
Hotwani and Yogesh Hotwani
Vs. DCIT page 6 of 72
agri-products (garlic & onion) is the only source
of income for the assessee ... profit element, more particularly when trading in
agri-products (garlic & onion) is the only source
of income for the assessee
issued by the DGFT regarding ITC (HS) classification of 'dried garlic' is a valid and binding clarification on such classification in terms ... appellants had imported various quantities of 'dried garlic' and sought Clearance under ITC (HS) Heading 071290.04 and Customs Tariff Heading 0712.90 under Bill
Sridevan
ORDER
Prabha Sridevan, J.
1. All the petitioners have imported fresh garlic which is a restricted category. The import has been made without obtaining ... Commissioner of Customs to the effect that import of fresh garlic will not be allowed henceforth and if any fresh garlic is imported without
Narayan Das Nebhan Das despatched 101 bags of garlic and 50 bags of onion from Jamnagar to the petitioner on 8-2-1953, under Railway ... same date. When the consignment arrived at Jaipur, six bags of garlic were found short. The plaintiff claimed Rs. 390/- as the price
Fresh plants, saplings and fresh flowers
26.
Fresh vegetables and fruits
27.
Garlic and ginger
28.
Goods taken under customs bond for re-export after
Coriander Seed Powder
05 gms.
8.
Ginger
05 gms.
9.
Garlic
05 gms.
10.
Tamarind/ Mango powder
05 gms.
11.
Milk (at breakfast
