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2016 (12) TMI 1429 - BOMBAY HIGH COURTClassification of goods sold - Rigid Frame Columns (RFC) - classifiable under section 14(iv)(v) of the Central Sales Tax Act, 1956 read with Entry C-55(v) of the Maharashtra Value Added Tax Act, 2002 or are classifiable under the Residuary Entry of the Maharashtra Value Added Tax, 2002 - whether the RFCs manufactured by the Appellant would fall within section 14(iv)(v) of the CST Act and Schedule Entry C-55(v) of MVAT Act? - interprtation of statute - Held that: - Merely because “steel structurals” or “angles” or “joists” etc are manufactured by the process of welding, would not take it outside the scope of section 14(iv)(v) of the CST Act or Schedule Entry C- 55(v) of the MVAT Act respectively. It is merely a new process by which “steel structurals” are now manufactured considering the advancement in technology. This by itself, with nothing more, would not disentitle “steel structurals” from being classified under section 14(iv)(v) of the CST Act or Schedule Entry C-55(v) of the MVAT Act. The description of the goods in the invoice is not something which would determine classification of their goods in a particular Entry. What has to be seen is whether the goods sold by the Appellant fit the description of a specific Entry in the tariff schedule and only when it does not fall within a specific Entry, the residuary Entry should be resorted to. RFCs manufactured and sold by the Appellant would be squarely covered by Schedule Entry C-55(v) of the MVAT Act and section 14(iv)(v) of the CST Act - appeal allowed - decided in favor of appellant.
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