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2010 (8) TMI 31 - SC - Central ExciseClassification- whether the `Voltage Stabilizer' manufactured and sold by the assessee (respondent herein) ought to be taxed as electrical goods under Entry No. 16 of Schedule to U.P. Trade Tax Act, 1948 or as electronic goods under Entry No. 74(f) of the Notification No.1223 dated 31st March, 1992? Revenue’s submission that goods work on principles of application of electric energy and also facilitate distribution and U.P. Trade Tax Act, 1948 as electrical energy, hence covered under Entry 16 of Schedule to U.P. Trade Tax Act, 1948 as electrical goods. Tribunal held that, the purpose for which it is used and the principles on which it works has come to the conclusion that the voltage stabilizer is electronic goods, for the purpose of taxation under U.P. Trade Tax Act. Held that- use of electricity by some components cannot be reason to classify goods as electrical. Electrical device can be electronic device but electronic device cannot be an electrical device. Thus the Tribunal order uphold.
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