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2011 (3) TMI 1448 - HC - VAT and Sales TaxClassification under Maharashtra Value Added Tax Act of 2002 (MVAT) - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100 or Schedule C, entry 102 or not - palm oil is subjected to the process of emulsification and the resultant product that emerges is nutralite table margarine - table margarine is considered to be a distinct marketable commodity under the Central Excise Act – Held that:- product is exempted from payment of Central excise duty would not mean that the nutralite table margarine is not manufactured by the appellant, Vegetable oil falling under heading Schedule C, entry 100 when subjected to the process of hydrogenation, the resultant product is classified under heading Schedule C, entry 102 as hydrogenated vegetable oil. Hydrogenated vegetable oil when subjected to the process of emulsification, margarine is obtained. The fact that the appellant instead of using hydrogenated vegetable oil has used palm oil as the basic ingredient in manufacturing nutralite table margarine, it cannot be said that the product manufactured by the appellant is a vegetable oil covered under Schedule C, entry 100 or hydrogenated vegetable oil covered under heading Schedule C, entry 102. Nutralite table margarine manufactured by the appellant is classified under the residuary entry under heading E1 and not under heading Schedule C, entry 100 as held by the MSTT.
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