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2016 (7) TMI 119 - HC - VAT and Sales TaxClassification of the product Wire Mesh - whether the Tribunal is right in holding that the product Wire Mesh cannot be considered as article of Stainless Steel (covered by entry 182(iv), nor can it be considered as accessory or spare part of machinery as mentioned in entry 55, but it can be considered as hardware item for which there is no specific entry and therefore the same is covered by residuary entry 195 of Schedule II Part A of the G.S.T. Act, 1969?” Held that:- an article manufactured to serve as a part of a particular kind of apparatus would not cease to be covered by the intended entry simply because it is capable of being used for any other purpose. In the present case, the product in question is of stainless steel and shall fall under Entry 132(iv). We are of the view that the Tribunal has erred in classifying the product in question in the residuary clause i.e. Entry No. 195. Considering the customized manufacturing undertaken by the assessee, the product could not be put to any other use. Decided in favor of assessee.
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