Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 223 - HC - VAT and Sales TaxClassification of goods - Warp Knit Fabrics - whether the Warp Knit Fabrics is included under Schedule I, Entry 48 or Schedule II Part 2 Entry 34 of the MP VAT Act, 2002? - HELD THAT:- The Warp Knit Fabrics is falling under Heading 60059000 of the Central Excise Tariff. The said product is listed in the goods of special importance under the Additional Duty of Excise (Goods of Special Importance) Act, 1957. The duty is leviable @ 12%, however, on account of the notification dated 9/7/2004, it is exempted from payment of duty. The Central Excise & Service Tax Appellate Tribunal, (CESTAT) West Zonal, while deciding the appeal has classified Warp Knit Fabrics under Heading 60059000, Chapter 60 of the Central Excise Tariff. In the present case, there is no dispute that Schedule I, Entry 48 refers to a classification provided under the I Schedule to the Additional Duties of Excise (Goods of Special Importance Act) 1957 and, therefore, the classification done under the Central Excise Tariff has to be accepted especially when MP VAT Act, 2002 Schedule refers to the Tariff Heading / classification under the Central Excise Act. The findings arrived at by the Assessing Officer in holding that the goods are not included in Entry 48 of Schedule I of the MP VAT Act, 2002 is therefore, bad in law - By no stretch of imagination, the goods can be treated to be included under Entry 34 List 2 of the MP VAT Act, 2002 hence, the question of payment of duty @ 5% does not arise. In the present case, the classification issue has been decided u/S. 70 of the MP VAT Act, 2002 by the Commissioner and appeal to the Addl. Commissioner is certainly going to be an empty formality. This Court is of the considered opinion that the present petitions cannot be thrown out on the ground of availability of alternative remedy before the Asstt. Commissioner as the higher authority ie., the Commissioner has already decided the issue of classification under Section 70 of the MP VAT Act, 2002 on 14/1/2003 - Petition allowed.
|