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2013 (9) TMI 985 - HC - VAT and Sales TaxClassification of goods - whether the product dealt with by the dealers, would fall under a particular entry of the KVAT Act, chargeable at rate that applies in terms of that entry - Held that:- Court may record for the sake of convenience that the learned senior advocate appearing on behalf of the dealers pointed out the entry at serial No. 2 in the Third Schedule to the KVAT Act, vis-a-vis, the entries at Tariff item 0802 90 in Chapter 8 of the Central Excise Tariff Act, 1985. Reference was also made on behalf of the dealers to the judgment of the honourable Supreme Court of India in Crane Betel Nut Powder Works v. Commissioner of Customs & Central Excise, Tirupathi [2007 (3) TMI 6 - SUPREME COURT OF INDIA] and Commissioner of Central Excise and Customs, Gundur v. Crane Betel Nut Powder Works [[2009 (6) TMI 530 - CESTAT, BANGALORE]. Now, we also record the submission made on behalf of the learned Government Pleader that the Central excise tariff has escaped the notice of the authority, though such provisions as they now stand were brought in after the Supreme Court had rendered the decision in Crane Betel Nut [2007 (3) TMI 6 - SUPREME COURT OF INDIA]. We do not express anything in either way on any matter touching the merit of the rival contentions, having regard to the nature of the conclusions arrived at on the question of hearing. - Matter remanded back - Decided in favour of assessee.
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