Goods in Transit — Ruled that Exemption Notification is not applicable to the Appellant's service of loading, unloading, etc., after the cargo of yellow peas imported from foreign land reaches the port of entry.

The Appellant has filed the instant Appeal against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling passed by the WBAAR

Held that - There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the concerned primary market or the farmers' market is located in that foreign land.

In view of above discussion we find no infirmity in the ruling pronounced by the WBAAR. — T.P. Roy Chowdhury & Company Pvt. Ltd., In Re… [2019] 19 TAXLOK.COM 100 (AAAR-WB)