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TMI Blog2012 (9) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Commercial Taxes relied on by the assessee to argue that their product falls under entry 11 of Part A of the Third Schedule in the context of the specific reference to the heading 5806 of the Central Excise Tariff Act. Needless to say that a clarification cannot go beyond the scope and ambit of the provision of law. Considering the nature of dispute raised by the assessee claiming exemption and by applying the decision in Appollo Saline Pharmaceuticals (P) Ltd. v. Commercial Tax Officer (Fac) [2001 (10) TMI 1100 - MADRAS HIGH COURT] we do not find any good ground to restore penalty. Appeal partly allowed. - Tax Case (Revision) No. 1863 of 2008 - - - Dated:- 27-9-2012 - CHITRA VENKATARAMAN AND RAVICHANDRABAABU K., JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 180 (SC), he found that the printed cloth labels are printed material and as such liable to tax. Aggrieved against the same, further appeal was preferred by the assessee before the Tamil Nadu Sales Tax Appellate Tribunal. By its order dated September 6, 2002, the Sales Tax Appellate Tribunal accepted the case of the assessee by holding that the commodity dealt with by the assessee, viz., cloth labels or printed cloth labels are to be classified under entry 11 of Part A of the Third Schedule to the Act. The Sales Tax Appellate Tribunal has observed that the commodity dealt with by the assessee is a commodity falling under the Third Schedule and an amendment has been brought to the Third Schedule only with reference to the amendment ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sample of the material, viz., narrow woven tape dealt with by the assessee. Heard the learned counsel appearing for the respective parties. The question that arises for our consideration in this revision is as to whether the commodity dealt with by the assessee, viz., the woven labels or printed cloth labels are entitled to be classified under entry 11, Part A of the Third Schedule to the TNGST Act, 1959 or not. If the said commodity falls under the said entry, certainly, there is no doubt that the assessee is entitled to the benefit of exemption. For the purpose of considering the scope of the relevant entry, it is extracted hereunder: Entry 11, Part A of the Third Schedule. Narrow woven fabrics of silk, wool cotton or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07, it specifically shows the items, viz., labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. Thus a specific entry, viz., entry 5807 is dealing with the commodity sold by the assessee and when such goods are specifically excluded from entry 5806 in the Central Excise Tariff Act, 1985, the assessee cannot take shelter under entry 11 of Part A of the Third Schedule to the TNGST Act, 1959 to claim exemption on the reason that what was dealt with by them is a narrow woven fabrics. Even if it is a narrow woven fabrics, unless such fabric fit in and match with the item described in column 3 against the heading 5806 to the Central Excise Tariff Act, the assessee cannot seek ..... X X X X Extracts X X X X X X X X Extracts X X X X
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