TMI Blog2023 (5) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry 71 of the Schedule III to the KVAT Act specifies printed materials other than books meant for reading. The Tariff item No. 49.01 of the CET Act includes other products of the printing industry - For the purpose of Chapter 49 of the CET Act, printed also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopies, thermocopied or typewritten. It is relevant to note that, photo identity cards are also produced by using a computer, holograms are embossed, and photographs affixed. Therefore, a photo identity card falls within the definition of other products of printing industry under Tariff item No. 49.01 of the CET Act. The Parliament has excluded only ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in holding that the 'photo identity cards' sold by the Petitioner does not merit classification under Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003; 2) Whether the Hon'ble Tribunal was right in holding that the 'photo identity cards' sold by the Petitioner are instead under the residuary category under Section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003; 3) Whether the Hon'ble Tribunal was right in holding that only the specific goods mentioned under Entry 71 of Schedule III to the Karnataka Value Added Tax Act, 2003 merit classification under the said Entry as 'printed material' as well as 'stationery articles'? 2. Heard Shri. Ravi Raghavan, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t relates to Printed material (other than books meant for reading), the second part relates to stationery articles. Therefore, Entry 71 must be read disjunctively; the term 'printed material' is not defined under the KVAT Act and hence dictionary meaning must be borrowed to understand the nature of said product; the raw material in the case of 'photo-identity card' is undisputedly a plastic sheet which undergones a process of cutting to requisite size, digital printing of text material and the photograph. Therefore, the product is nothing but a 'printed material'; photo identity card is classifiable under Chapter 49 of the Central Excise Tariff Act, 1985 the CET Act for short [ the CET Act for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials with the exception of books meant for reading fall within the scope of Entry 71 of Schedule III to the KVAT Act. 9. Revenue s case is, photo identity cards are custom made based on the requirements of the customers. They are not specifically mentioned in the KVAT Act and therefore, they do not fall within the ambit of Entry 71 of Schedule III to the KVAT Act. 10. Entry 71 of Schedule III of the KVAT Act reads thus: printed materials other than books meant for reading ; stationery articles namely Account books, paper envelopes, diaries, calendars, race cards, catalogues, greeting cards, invitation cards, humour post cards, picture post cards, cards for special occasions, photo and stamp albums, computer stationery. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot printed (heading 9023); or (c) Playing cards or other goods of Chapter 95 15. Thus, it is clear that the Parliament has excluded only certain items and Photo identity card is not one such excluded item. 16. It is settled that if an item is cleared under a particular tariff, by the Central Excise Authority, the same is not disputable by the VAT Authorities. (See: Samsung India Electronics Pvt. Ltd V/s. State of Gujarat 2020 (2) TMI 1247 (Guj) (Paras No.25 28) ). 17. Therefore, the principal contention urged by the Revenue that photo identity cards do not fall under the Entry 71 of Schedule III to the KVAT Act, is untenable because, the KVAT Authority is bound by the classification accepted by the Central Excise Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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