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TMI Blog2022 (3) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 09.10.2013? HELD THAT:- Indisputably, by virtue of the notification dated 31.03.2006, the Spectrum Analyzer is classified under Entry No.53 of the III schedule to the Act. IT products do not find a place in the notification dated 09.10.2013. However, an endeavor has been made by the department to bring this Spectrum Analyzer under the category of electronic goods of all kinds to levy penalty under Section 53(12) of the Act for non compliance of accompanying the e-sugam along with the goods carried in the goods vehicle. This exercise of the Revenue certainly runs counter to the FD notification dated 31.03.2006. The Spectrum Analyzer having classified as IT product in terms of the said notification ought not to have been bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g accompanied by e-sugam as prescribed under the Notification dated 09.10.2013. 2. Whether the Tribunal has erred in holding that the Spectrum Analyzer is an It product without examining the question as to whether the said goods are electronic goods or not falling within the scope of the notification dated 09.10.2013. 2. The respondent herein is a Private Limited Company engaged in business and trading in IT products like computers, printers, UPs and other materials required for the IT industries under the name and style, M/s Agmatel India Pvt. Ltd., having its registered office at No.158-35/3, 3rd Main, Industrial Town, Rajajinagar, Bengaluru, registered under the provisions of the Act. 3. The respondent having awarded with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of issuing e-sugam. The Spectrum Analyzer cannot be classified as IT product to bring it within the purview of Entry No.53 of the III Schedule. 5. It is further argued that even assuming that Spectrum Analyzer is an IT product, still it continues to be electronic goods which necessarily requires the compliance of notification dated 09.10.2013, wherein the electronic goods of all kinds have been specified which mandates the documents to be accompanied with the goods carried in the goods vehicle i.e., e-sugam in the present case. 6. Learned counsel appearing for the respondent-assessee justifying the impugned order submitted that in view of the notification dated 31.03.2006 issued by the Government of Karnataka wherein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.FD116 CSL 2006 (9), Bangalore dated 31.03.2006. In exercise of the powers conferred by clause (a) of sub-section (1) of the Section 4 read with Entry 53 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) and in supersession of Notification No.FD 197 CSL 2005 (7), dated 30th April, 2005 (See Sl.No.231) the Government of Karnataka hereby specifies with effect from the first day of April, 2006, the goods specified in column (3) of the table below with heading and sub-heading numbers under the Central Excise Tariff Act, 1985 (Central Act 5 of 1986), as IT (Information Technology) products, namely. TABLE Sl.No. Heading and sub-heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Act, reads thus: 53. IT products including telecommunication equipments as may be notified. 12. Indisputably, by virtue of the notification dated 31.03.2006, the Spectrum Analyzer is classified under Entry No.53 of the III schedule to the Act. IT products do not find a place in the notification dated 09.10.2013. However, an endeavor has been made by the department to bring this Spectrum Analyzer under the category of electronic goods of all kinds to levy penalty under Section 53(12) of the Act for non compliance of accompanying the e-sugam along with the goods carried in the goods vehicle. This exercise of the Revenue certainly runs counter to the FD notification dated 31.03.2006. The Spectrum Analyzer having classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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