Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 657 - HC - VAT and Sales TaxClassification of goods - Aluminium Composite Panels (ACP) - It is the contention of the Appellants that ACP is classifiable under Entry C-6 of Schedule to the MVAT Act, 2002 read with Sr. No.6 of Notification No. VAT- 1505/CR-113/Taxation-1 dated 1st June, 2005 and the sale was chargeable to 5% VAT and not 12.5 % as claimed by the State Authorities - interpretation of Heading 7606 and Heading 7610. HELD THAT:- The learned Tribunal has failed to give any finding with respect to subject ACP in the context of the product description, its manufacture, its end use, the various principles including essential characteristics as well as the predominant use. There is no finding as to whether the subject aluminium panel is not a aluminum plate or sheet or a strip of thickness exceeding 0.2 mm nor a finding that the same is part of a structure or prepared for use in structures to come to a conclusion that it falls under Heading 7610. Nowhere the Tribunal has distinguished the opinions published by the Worlds Customs Organization. It was necessary for the Tribunal to consider the submissions made on behalf of the Appellants as well as the Respondent Revenue and give factual findings with detailed reasoning before confirming the orders of the Commissioner and dismissing the Appeals. The Tribunal is the last fact finding authority and is expected to come to a conclusion of a product under a Heading after a detailed factual analysis of the product in question and not merely on the basis of judgments cited before it - the Tribunal ought to have independently come to a conclusion after considering and exhaustively dealing with the material furnished by the Appellants. The matters are remanded back to the Tribunal - appeal disposed off.
|