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2023 (1) TMI 184 - HC - VAT and Sales TaxBenefit of concessional rate of duty - automatic data processing machine - to be classified under CTH-8471 or not - HELD THAT:- It is not in dispute that EVM Machines are classified under 8471 and ADPM is described at Sl. No.4 in the Notification. It is also not in dispute that assessee has been clearing the EVMs under tariff item 8471. The Gujrat High Court in Samsung India [2020 (2) TMI 1247 - GUJARAT HIGH COURT] has held that the VAT authorities are bound by the classification accepted by the Central Excise Authorities. The Notification FD 116 CSL 2006(9) dated March 31, 2006 makes it clear that the goods specified under respective headings and sub-headings in the Central Excise Tariff Act, 1985 as IT Products. Admittedly, Central Excise has accepted clearance of EV Machines under Tariff Head 8471. Therefore, the principal contention of Revenue that an EVM does not process anything, is untenable because, the KVAT Authority is bound by the classification accepted by the Central Excise Authority. Petition dismissed.
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