9911796707
TMI Blog2014 (1) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding Air Bubble Film Rolls. According to the appellant, under the Kerala Value Added Tax (KVAT) Act, Harmonised System of Nomenclature (HSN) Code 3920 is assigned to entry No.60 of list A of 3rd schedule to the Act, therefore, the tax is only at 4%. This was not accepted by the department specifically on the ground that the commodity is subject to tax at the rate of 12.5%, as the commodity is described as packing material and can be classified only under Entry 103 of SRO 82 of 2006. In other words, according to them, the material being classified as packing material, it falls under residuary clause, as there is no specific entry so far as Air Bubble Film Rolls. The appellant approached the authority for clarification to confirm the corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contended that the HSN Code numbers are allotted in the schedule either in four digits or six digits or in eight digits. The four number digits indicate the sub-heading and the eight digit numbers indicate the specific commodity number. Therefore, according to the appellant, the HSN Code is only in four digit number but again subdivided with reference to classification as well as with reference to particular commodity. They contend that the HSN Code of the product is 3920.10.92 and it shall come under the HSN Code for item 4 under the heading 'excise tariff' 3920. According to them, the rules of interpretation of schedules of the KVAT Act with reference to clause (i) of paragraph 2, the commodities which are given four digits HSN Code num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular classification of HSN Code this particular commodity falls under them, such HSN Code alone would be applicable. If it is with reference to the functional value of the commodity which cannot be classified under any classification without reference to any particular commodity, then residuary clause has to be applied. 4. We have also gone through the HSN Code 3920 as well as HSN Code 3923. On going through the contents of HSN Code 3923, the main head of the Code is articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. On perusal of the classification, HSN Code 3923.10 is with reference to boxes, case, crates and similar articles, HSN Code 3923.21.00. Under HSN Code 392 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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