2022 (9) TMI 384

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..... thority to take a considered decision without reference to the clarification. However, in order to avoid multiplicity of litigations, it would not be out of place to point out that when the authority is considering the notification under the KVAT Act vis- a-vis entry under the Central Excise Tariff Act, it must keep in mind the explanation appended to the notification under the KVAT Act, viz., Exp .....

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..... (2) Product - Fibre optic jumper or fibre cable assemblies or fibre optic patch cords (CET heading 8544.70.90) It is stated by the applicant that fibre optic jumpers or fibre optic cables fitted with connectors used for transmitting telecom signals, voice, video and data. These fibre cables are used for inter-connecting vario .....

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..... conductors, whether or not fitted with connectors ; Optical fibre cables, made up of individually sheathed fibre, whether or not assembled with electric conductors or fitted with connectors. 8544.70 Optical fibre cables 8544.70.90 Others The commodity description in the KVAT notific .....

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..... ion, if any. 4. Pursuant to such order, the proceedings were resumed before the Commissioner of Commercial Taxes, Karnataka and in the proceedings it would be of relevance to note that the Commissioner takes note of the applicant's (present petitioner) relief to withdraw the application referring to the order of this court, but however proceeded with the matter. 5. It must be noted that .....

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