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2017 (5) TMI 267 - RAJASTHAN HIGH COURTClassification of goods - Hydraulic door closers - whether classified under Schedule under entry 92 “fitting for doors” or under VAT Schedule (v)? - levy of VAT at 4% or 12.5%? - Held that: - similar issue decided in the case of State of Karnataka Vs. Sanjiv Mehra and Another [1989 (11) TMI 289 - KARNATAKA HIGH COURT], wherein door closer has been held to be machinery and also taking into consideration the other material, the Assessing Officer was of the view that the “hydraulic door closers” would fall under VAT Schedule (v) where a rate of 12.5% is applicable - also, specific entry 92 of the Schedule (iv) shows various parts of door fittings namely'; Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys & Holdfasts etc but “hydraulic door closers” does not find place in it. “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - Even if, one takes into consideration the common parlance test which even the Apex Court time and again in the case of classification has taken into consideration it prima-facie appears that if a person asks from the dealer about part of fitting of doors, it would certainly mean to be Stoppers, Suspender, Springs, Magic Eye, Trolley Wheels, Pulleys & Holdfasts & Channels etc. but none would give “hydraulic door closers” as fitting for doors. Petition dismissed - decided against petitioner.
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