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2016 (11) TMI 1583 - AUTHORITY FOR ADVANCE RULING - MAHARASHTRARate of Tax - Microcellular Rubber Sheets (Armaflex) - Microcellur Rubber Tubes (Armaflex) - Microcellur Rubber Sheets (Armasound) - section 55 of MVAT ACT, 2002. Held that:- The words employed in the notification and notes appended with it suggest the intention of the Legislature. Only those commodities are to be taxed as per rate of tax of Schedule Entry 54 of MVAT Act, 2002, which are expressly covered in the Notification and those which do not find a place in the said Notification cannot be covered even if they find a place in the Central Excise Tariff headings or sub-headings. The Microcellular Rubber Tubes (Armaflex) which is covered by Central Excise Tariff No. 4009 1100. This sub-heading does not appears in the Government Notification issued for the purpose of sechedule entry C-54, therefore it cannot be covered by the scope of that entry.Hence, it is to be covered by the residuary schedule entry. Microcellular Rubber Sheets (Armasound) is covered by Central Excise Tariff No. 4008 1190. This sub-heading does not appears in the Government Notification issued for the purpose of sechedule entry C-54, therefore it cannot be covered by the scope of that entry. Hence, it is to be covered by the residuary schedule entry. The Microcellular Rubber Tubes (Armaflex) covered under Central Excise Tariff No. 4009 1100 is used as insulating material.lt is for ducting and piping application for maintaining the required temperatures inside the refrigerating system. This insulation material slows down the rate of heat transfer.lt is not used to transport any material like liquid or gases.lt has different function. Hence in common parlance also it can not be identified as tube. The people conversant with it, identifies the product as insulating material and uses it accordingly.Hence.the alternate submission being goods, covered by Schedule entry C-72 also not tenable. Application disposed off.
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