TMI Blog2021 (7) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ial inputs and packing materials as may be notified. The State Government has issued a Notification dated 30.04.2005 notifying the industrial inputs and packing materials. Entry 133 of the aforesaid Notification covers Chapter Heading No.3907, which in turn covers polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms. The description against Entry No.133 of the Notification matches fully with corresponding description in the Central Excise Act and therefore, in terms of Explanation III to the Notification, all the commodities covered for the purpose of the said tariff heading will be covered under Entry No.133 of the Notification. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as 'the tribunal' for short). 2. Facts leading to filing of this petition briefly stated are that the petitioner is a public limited company and is registered as a dealer under the Act and Central Sales Tax Act, 1956 (hereinafter referred to as 'the 1956 Act' for short). The petitioner is engaged in manufacture and sale of powder quoting materials. The aforesaid materials are sold by the petitioner under different product names such as Hybrid glossy, Hybrid matt, Apcoshield, Expy 710 SG and are purchased for use in automobile, electric and electronic industry as industrial inputs. The petitioner classifies 'powder quoting materials' under Central Excise Tariff Heading (CTH) 3907.30.10 as 'Epoxy resin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereupon filed an appeal before the tribunal. The tribunal by an order dated 22.04.2016 affirmed the order passed by the Joint Commissioner of Commercial Taxes. In the aforesaid factual background, this revision has been filed. 5. Learned Senior counsel for the assessee submitted that description against Entry 133 of the Notification dated 30.04.2005 matches with the corresponding description of the Central Excise Act and therefore, in terms of Explanation III to the aforesaid Notification, all the commodities are covered for the purpose of said tariff heading, will be covered under Entry 133 and therefore, the powder quoting material which were classified by the petitioner under (CTH) 3907 would be classified under Entry 133 of the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine and maximum of 15 different constituents. It is also submitted that the tribunal has rightly held that the classification of 'powder quoting material' as an industrial input under Entry 51 of Schedule III of the Act is incorrect. In support of aforesaid submissions, reliance has been placed on 'STATE OF KARNATAKA VS. ASIAN PAINTS LTD.', (2014) 47 TAXMANN.COM 3 (KARNATAKA), 'PARDEEP AGGARBATTI, LUDHIANA VS. STATE OF PUNJAB', (1998) TAXMANN.COM 1660 (SC). 7. We have considered the submissions made by learned counsel for the parties and have perused the record. The issue involved in this petition pertains to classification of powder quoting material. Section 4(1)(b) of the Act prescribe for liability to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter Heading No.3907, is classified as industrial input under Serial No.133 of the Notification dated 30.04.2005. It is also relevant to mention that the classification of a commodity under a particular Chapter Tariff Head (CTH) under the Central Excise Act, 1944 is not open for determination by the authorities under the provisions of the Act. The product namely powder coating material is primarily composed of 'Epoxide Resins' or 'Polyester Resins' and additional items are merely additives. Therefore, in terms of Rule 3(b) of General Rules of Interpretation, the classification shall be determined on the basis of 'Epoxy Resin' or 'Polyester Resin'. 8. The reliance placed by the Respondents on the division b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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