TMI Blog2017 (12) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ally prescribe a product and when the product does not fall under any of the specific entry, the Authority would be justified in classifying the product under the residual or general entry - Though the petitioner had approached the first respondent for clarification, the Authority should specifically state as to why the petitioner's product should be classified under Entry 49 in Part D of first sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on issued by the first respondent dated 01.08.2002. 3. The petitioner is engaged in the business of selling yeast, bread improver, bakery products, puff, poultry feed, Pan edible oil (cake gel made of vegetable oil) and has been paying taxes. It appears that the petitioner was directed to approach the Commissioner to get clarification regarding the rate of taxes for the various products dealt w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -D of the first schedule to the Act. 4. The first ground on which the impugned clarification has been challenged is by contending that the first respondent has not given any reason and in the routine manner, issued the clarification without giving an opportunity to the petitioner to establish the facts. Prior to approaching this Court, the petitioner had made a representation to the first respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had approached the first respondent for clarification, the Authority should specifically state as to why the petitioner's product should be classified under Entry 49 in Part D of first schedule to the Act, when according to the petitioner, the product is a vegetable oil consisting of admixture of other substances and through a process that is being used for human consumption. The general rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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