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TMI Blog2020 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... also on the Government Memo dt.17.10.2008 holding that moulded plastic footwear described in Entry 46 also includes not only the footwear of one moulded plastic piece but also more than one piece moulded and joined together. When the Department authorities did not make any product verification, they could not have changed the classification of the sports shoes from Entry 46 in Schedule IV, which they had been doing for the previous ten years, to the residuary Entry in V Schedule. Sports Apparel - HELD THAT:- The word garments in Entry 52 of IV Schedule is of wide import and sports apparel would fall under the said entry and the Tribunal did not commit any error in taking that view. Revision dismissed. - Tax Revision Case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said Appellate Deputy Commissioner dismissed the appeals by separate orders dt.14.12.2016 confirming the orders of the D.C.T.O. in levying tax at 14.5% under V Schedule to the Act. 8. Aggrieved thereby, the respondent filed T.A.N.o.39 of 2017 and 40 of 2017 to the Tribunal. 9. By separate orders, dt.30.04.2019, the said Tribunal allowed both the appeals and set aside the orders of the Appellate Deputy Commissioner and that of the Assessing authority. 10. Challenging the same, the State has filed the instant Revisions. 11. Heard Sri M. Govind Reddy, Special Standing Counsel for Commercial Taxes for the State of Telangana, and Sri S.R. Vishwanath, for the respondent. 12. The issue in this case is: whether s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Government had issued a Memo No.48659 / CT II (1) / 2008 02 dt.17.10.2008 clarifying in para no.5 that it had, after careful examination of the matter deleted HSN Code 6401.10.10 from Entry 46 of Schedule IV of the Act and clarified that moulded plastic ware as described in Entry 46 also includes not only the footwear of one moulded plastic piece but also more than one piece moulded and joined together ; that the Appellate Deputy Commissioner could not ignore the said Memo which is binding on him and take the view that sports shoes with multiple moulds would not come under Entry 46. The Tribunal also opined that the Assessing Authority ought to have given reasons for its conclusion that sports apparel and sports footwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear has a very wide sweep and it includes all kinds of shoes, including those which may be used on particular occasions or events. Simply, because one variety of shoes is generally sold by a dealer in sports goods, it will not go outside the purview of the Entry Footwear . 22. We agree with the said view and hold that the term Footwear in Entry 46 of IV Schedule includes sports shoes and the D.C.T.O.- II (Enforcement Wing) could not have held that they fall under residuary entry under V Schedule, and he ought to have held that they fall under Entry 46 of IV Schedule; and the Tribunal was right in not only relying on the certificates of the suppliers that the shoes were made of plastic but also on the Government Memo dt.17.10.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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