9911796707
TMI Blog2010 (1) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed against the clarification issued by the Commissioner under section 94 of the Kerala Value Added Tax Act, 2003, hereinafter called "the Act" clarifying that the appellant's product which is the plastic cover used in the manufacture of electronic choke is a commodity falling under entry 103 of S.R.O. No. 82 of 2006 taxable at 12.5 per cent. We have heard counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers referred to in the specific items are plastic containers used to pack audio or video cassettes, cassettes tapes and floppy discs. On the other hand, the item manufactured by the appellant is cover for electronic choke which is an integral part of the choke and without it the manufacture of choke is not complete. In fact, the cover provides for ventilation, space for leads for giving electric c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der entry 33(8) of Notification S.R.O. No. 82 of 2006 because parts of choke coils (chokes) are covered under HSN Code No. 8504.90.90 of the Central Excise Tariff Act. We do not think there is any need to consider this question because so long as the rate of tax is 12.5 per cent, it is immaterial whether the item falls under entry 33(8) or residuary entry 103 of the very same notification. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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