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TMI Blog2013 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct identity as a cleaning material. - the product in effect is a cleaning agent cum disinfectant and is squarely covered by Entry 51. - Decided against the assessee. Stock transfer - F form - held that:- the assessee has proved exemption to the tune of Rs.30 lakhs and balance stock transfer value of Rs.20 lakhs is disallowed for want of conclusive evidence. Here again, having regard to the documents produced, which includes even F-forms issued by the consignees, we feel assessee is entitled to partial relief. - Decided partly in favor of assessee. - S.T.Rev.Nos.131, 132, 155 & 128 of 2010 - - - Dated:- 22-3-2012 - MR. C.N. RAMACHANDRAN NAIR MR. BABU MATHEW P.JOSEPH JJ. PETITIONER: BY ADVS.SRI.P.RADHAKRISHNAN (1) SRI.MADHU R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he residuary entry under entry 177 which provides for rate of tax at 8% on all other goods not coming under any of the specific entries of Schedule I or Schedule II of the Act. For easy reference we extract hereunder entry 51 of the First Schedule. "Entry 51, First Schedule: - Detergent powder, flakes and liquids and all kinds of cleaning powder and liquids and laundry brightners." Referring to the product label, learned counsel for the petitioner submitted that Domex is basically Sodium Hypochlorite, which is a disinfectant used to kill bacteria and other germs in toilet commodes. Ongoing through the product description, we notice that the product is essentially a chemical and acts as a disinfectant in as much as it claims to kill ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials in powder and liquid forms. Admittedly, the assessee's product is in liquid form and it is used as a cleaning agent though it also serves the purpose of disinfecting the item or area cleaned. Obviously all cleaning agents in powder and liquid forms with or without disinfectant are covered by Entry 51. Assessee's product claimed in the product description produced in Court is very much a cleaning agent because on washing with it toilet commodes and wash basins look absolutely clean, sparkling shining. In our view, the additional feature or advantage of the product to act as a disinfectant along with the main use as a cleaning agent does not affect the product identity as a cleaning material. We therefore hold that the product in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, straight away brought the goods through check post, where it gets accounted and the Department keeps records of the same. Further, the penalty levied is through an exparte order and the penalty of Rs.46,037/- levied is already recovered from the assessee. We therefore feel some leniency can be shown with regard to the quantum addition. Therefore, while in principle, we uphold the addition based on penalty order, we reduce the addition to Rs.3 lakhs as against Rs.6,67,200/- sustained by the Tribunal. 7. So far as the S.T.Rev.No.155/2010 is concerned, we do not think there is any scope for interference to the addition because the Tribunal itself has modified the addition by granting partial relief to the assessee. So much so, we decli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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