TMI Blog2011 (4) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... e mafron gas is liable to tax under the entry of all kinds of chemicals at 10 per cent or liable to tax as a refrigeration material at the higher rate of tax. The brief facts of the case are that the applicant is a company incorporated under the Indian Companies Act having its registered office at Ahemdabad (Gujarat). The manufacturing unit is also at Surat (Gujarat) and its head office at Bombay. The applicant has a branch office at Ghaziabad wherefrom the applicant sells its products within the State of U.P. The chemical name of mafron gas is fluorochloro hydrocarbon gas. In the market, it is marketed as mafron gas. It is mainly used in refrigerator, air-conditioner, etc., for the purpose of refrigeration, namely, to give cooling eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacturing or carrying on the business of refrigerator or air-conditioner for the use in the refrigeration only but it had also sold to the parties carrying on the business of medicines and also used in the propellants in the manufacture of aerosol such as hair sprays, mould release agents, room refreshers, body, blowing agents for plastics as a solvent, etc. Reliance is placed on the decision of the apex court in the case of Mauri Yeast India Pvt. Ltd. v. State of U.P. reported in [2008] 14 VST 259 (SC); [2008] UPTC 729, (paragraphs 41, 43, 44, 47 and 50), in the case of Commissioner of Central Excise, Delhi v. Carrier Aircon Ltd. [2006] 147 STC 421 (SC); reported in [2006] 5 SCC 596, (paragraphs 14, 15 in 147 STC 421, paragrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seful to refer the relevant entries of the notifications: Notification No. KA. NI-2-100/XI-9 (231)/94-U.P. Act-15-48-Order-2000 dated: January 15, 2000. . . . 22(i) Chemicals of all kinds including fuel gases but excluding natural gas M or I Provided that in the case of natural gas if the sale is by any of the undertakings registered as dealer in the name and style of M/s I.O.C. Ltd., B.P.C. Ltd., H.P.C. Ltd., and I.B.P. Co. Ltd., the tax shall be levied at the point of sale by such dealer to a person other than any of the aforesaid dealers. 10% . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to make, with effect from December 1, 2001, the following amendment in Government notification No. KA.NI-2-306/XI-9 (113)/99 U.P. Act-15-48-0rder-(8)-2001, dated January 29, 2001, as amended from time to time: AMENDMENT In the list to the aforesaid notification, (1) for entry at serial number 20, the following entry shall column wise be substituted, namely: Serial number Description of goods Point of tax Rate of tax percentage 1 2 3 4 20(i)(a) Spare parts of refrigerator and air conditioner and gas used in them M or I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Its functional use is cooling. The honourable Andhra Pradesh High Court in the case of M/s. Om Refrigeration and Electricals v. State of Andhra Pradesh [1997] 107 STC 234 (AP) has held that Aegron 11 gas, the chemical name of which is (Trichloromonofluoromethane) CFCI 3; Aegron 12, the chemical name of which is (Dichlorodifluoromethane) CCI 2 F 2 and Aegron 22, the chemical name of which is Monochlorodifluoromethane CHCIF 2 as a refrigeration material . It has been held that these products are gases used in industrial and commercial refrigerating systems employing centrifugal type compressors and for various other purposes in connection with refrigeration, cooling and air-conditioning systems. The refrigeration material includes poly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of Collector of Customs, Bombay v. Swastic Woollens (P.) Ltd. reported in [1989] 72 STC 201 (SC); AIR 1988 SC 2176, the apex court has held that where no definition is provided for understanding of goods in opinion of those dealing with goods is the safest guide. In the case of State of Maharashtra v. Bradma of India Ltd. reported in [2005] 140 STC 17 (SC); AIR 2005 SC 956, the apex court held that specific entry would override a general entry, namely, specific entry excludes general entry. In view of the above, I do not find any error in the order of the Tribunal classifying the mafron gas as a refrigeration material . In the result, both the revisions fail and are dismissed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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