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TMI Blog2012 (8) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... mplants” covered under entry C-107(8) by issuing a notification on 23rd November, 2005, it would not be open to the Commissioner of Sales Tax to hold that non prescriptive sunglasses are not medical devices and hence not covered under the notification dated 23rd November, 2005 The decision of the Tribunal that the items in question viz. protective sunglasses covered under notification dated 23rd November, 2005 are liable to be treated as medical device up to the date of its amendment on 27th April, 2011, cannot be faulted as with effect from 1st May, 2011 by notification dated 27th April, 2011 by substituting the words 'corrective spectacles' in place of the words 'spectacles', correctives, protective or other' - in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... evices and Implants Schedule Entry C-0107(8) No.VAT-1505/CR-233/Taxation-1, 23rd November, 2005 In exercise of the powers conferred by sub-entry (8) of Entry 107 of schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (MahIX of 2005), the Government of Maharashtra hereby, with effect from 1st November, 2005, notifies the following goods, more particularly described in the Schedule appended hereto, to be the Medical Devices and Implants for the purposes of the said entry, namely: SCHEDULE Medical Device and Implants covered from time to time under headings or sub-headings or as the case may be, of Tariff items of Central Excise Tariff Act, 1985 (5 of 1986) Sr. No. Heading No. Sub-heading No. Tariff Item No. Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Tribunal by the impugned order dated 24th September, 2010 held that once the Commissioner of Sales Tax came to the conclusion that the goggles in question are covered by the Notification, then, as a natural corollary they would be covered by the corresponding entry, unless there is anything contrary to it in the statute itself. Accordingly, the Tribunal held that non prescriptive sunglasses being covered under the Notification dated 23rd November, 2005 would be exigible to tax at 4% under schedule entry Schedule Entry C-107(8) of the 2002 Act. Challenging the aforesaid order, the present appeal is filed by the revenue. 6) The basic argument advanced by counsel for the revenue is that, under the Central Excise Tariff, Chapter Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sunglasses may not be considered as a medical device, but if the legislature for the purpose of entry C-107(8) considers protective sunglasses to be medical device, it would not be open to the Commissioner to hold to the contrary. Similarly, the fact that under the central excise tariff, the spectacles and goggles are separately classified under different sub-headings would not be of much relevance once it is accepted that the protective sunglasses are covered under the notification dated 23rd November, 2005. 10) It is worth noting that after the impugned judgment of the Maharashtra Sales Tax Tribunal in the case of the assessee, notification dated 23rd November, 2005 has been amended with effect from 1st May, 2011 by notification dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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