Dokokin CESTAT 'mai da hankali kan ruwan teku' shine taki, ba mai sarrafa ci gaban shuka ba, dangane da tsarin sinadarai [tsarin karatu]

Kotun daukaka kara ta Kwastam, Excise da Taxes Taxes (CESTAT), Mumbai, kwanan nan, ta yanke shawarar cewa 'ruwa mai tattara ruwan teku' da mai biyan haraji ya shigo da shi ya kamata a sanya shi a matsayin taki ba a matsayin mai sarrafa shuka ba, la'akari da nau'in sinadarai. Wanda ya shigar da kara, mai biyan haraji na Excel Crop Care Limited, ya shigo da 'rashin ciyawar ruwan teku (Crop Plus)' daga Amurka kuma ya shigar da kararraki uku a kan sa.
Kotun daukaka kara ta Kwastam, Excise da Taxes Taxes (CESTAT) a Mumbai kwanan nan ta gudanar da cewa "matsayin ruwan ruwan teku" da mai biyan haraji ya shigo da shi ya kamata a sanya shi a matsayin taki ba mai kula da shuka ba, yana mai nuni da irin sinadaransa.
Mai shigar da kara-mai biyan haraji Excel Crop Care Limited ya shigo da "Liquid Seaweed Concentrate (Crop Plus)" daga Amurka kuma ya shigar da sanarwar shigo da kaya guda uku wanda ya rarraba kayan a matsayin CTI 3101 0099. Kayayyakin suna da kimar kansu, an biya harajin kwastam kuma an share su don amfanin gida.
Daga baya, yayin binciken bayan binciken, sashen ya gano cewa ya kamata a ware kayan a matsayin CTI 3809 9340 don haka ba su cancanci kuɗin fito na fifiko ba. A ranar 19 ga Mayu, 2017, sashen ya ba da sanarwar nuna dalilin da ke buƙatar jadawalin kuɗin fito.
Mataimakin Kwamishinan Kwastam ya bayar da wani hukunci a ranar 28 ga Janairu, 2020 don tabbatar da sake fasalin, tabbatar da tarin harajin kwastam da ribar da kuma sanya tara. An yi watsi da karar da mai biyan haraji ya yi wa Kwamishinan Kwastam (ta hanyar daukaka kara) a ranar 31 ga Maris 2022. Bai gamsu da shawarar ba, mai biyan haraji ya shigar da kara a gaban Kotun.
Kara karantawa: Bukatar haraji don ayyukan keɓance katin: CESTAT ta ayyana aiki azaman samarwa, ta soke tara
Wani benci na alkalai guda biyu wanda ya hada da SK Mohanty (Memba Alkali) da MM Parthiban (Memba na Fasaha) sunyi la'akari da kayan kuma sun gudanar da cewa sanarwar ta nuna kwanan wata Mayu 19, 2017, ta ba da shawarar sake rarraba kayan da aka shigo da su a matsayin "masu kula da ci gaban shuka" a karkashin CTI 3808 9340 amma bai bayyana a fili ba 19 na asali 1909. ba daidai ba.
Kotun daukaka kara ta lura cewa, rahoton bincike ya nuna cewa kayan ya kunshi kashi 28% na kwayoyin halitta daga ciyawa da kuma 9.8% nitrogen, phosphorus da potassium. Tunda yawancin kayan takin ne, ba za a iya la'akari da shi a matsayin mai sarrafa tsiro ba.
CESTAT ta kuma yi nuni da wani babban hukunci na kotu wanda ya fayyace cewa taki na samar da sinadarai don ci gaban shuka, yayin da masu kula da tsiron tsiro ke shafar wasu matakai a cikin tsirrai.