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2015 (12) TMI 1295 - BOMBAY HIGH COURT

2015 (12) TMI 1295 - BOMBAY HIGH COURT - [2016] 87 VST 390 (Bom) - Classification of uninterrupted power supply (UPS) with its parts ought to relate to the Information Technology products - Whether IT product or not - Held that:- Tribunal found that the lengthy discussion in the Commissioner's order omits from consideration the plain language of the Entry. If the Information Technology products and which are extensively used in modern day business and even at home require uninterrupted power sup .....

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he approach of the Tribunal is precisely on these lines. Once the product in question has been classified in the light of the plain and clear language of the entry, then, we do not see any question of law arising for our determination and consideration in these appeals. - Decided against assessee. - MVA Tax Appeal No. 20 of 2015, VAT Appeal No. 658 of 2013, MVA Tax Appeal No. 22 of 2015, VAT Appeal No. 529 of 2013 - Dated:- 24-11-2015 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. For the Appe .....

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llowing questions of law : (1) Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the product of the Respondent-Dealer i.e. 600 VA Pure Sine Wave Home UPS is an IT product and therefore covered by Schedule Entry C-56 r/w Notification Entry -11 dated 17.10.2015? (2) Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the impugned product of the Respondent-Dealer is an IT product and therefore covered by Schedul .....

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4. The Tribunal has referred to the schedule entry C-56 read with the Notification entry dated 17th October, 2005. That is referred by the Tribunal extensively from paragraph 20. That entry as reproduced at paragraph 20 page 48 of the Tribunal reads as under : Sr. No. Name of Commodity Condition & Exception Rate of tax Date of effect 56 IT products as may be notified by the State Government from time to time 4% 1.4.2005 to 31.4.2011 5. The Notification, also reproduced in the same paragraphs .....

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rmation Technology Products for the purposes o the said entry, namely :- SCHEDULE Information Technology Products covered from time to time, under the headings, or sub-headings, as the case may be, Tariff Items of the Central Excise Tariff Act, 1985 (5 of 1986) Sr. No Heading No. Sub Heading No Tariff Item No Description 1 2 3 4 5 11 8504 - Uninterrupted Power Supplies (UPS) and their parts. 6. It is not the argument of Mrs. Palsuledesai that this reproduction of the entry is in any way incorrec .....

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