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2017 (6) TMI 1264 - AUTHORITY FOR ADVANCE RULING - MAHARASHTRARate of tax on case of product - PVC Rigid film - MVAT Act, 2002 - whether impugned products are covered by the industrial input notification issued for Schedule entry, C-54 or otherwise? - Held that:- The Note-3 appended to notification states that if the description in the notification matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered by the tariff will be covered by the scope of the notification. The notification includes the CETH NO.3920 and said entry No. 202 is classified for the subheadings to restrict the products - The impugned products are PVC Rigid film/sheet made up of polymers of vinyl chloride. We are of the opinion that the product will fall under the CETH No. 3920 49 00 and thus covered by Notification entry, 202. Ruling:- PVC Rigid Plain Film, PVC Rigid Coated Film and PVC Rigid Laminated Film covered by Schedule Entry C-54.
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