Functional classification of electronic buzzar upheld as control and instrumentation product for concessional tax treatment

The classification of an electronic buzzar depended on its functional character, and the first appellate authority and Tribunal found on inspection and the material before them that it operated as a sound-and-light signalling device in an indicator system. On that factual basis, it answered item 2.10 under the heading "Control and instrumentation products" in Notification S.R.O. No. 371 of 1992 and was treated as eligible for the concessional rate of tax. The revision court found no basis to disturb those concurrent factual findings, and the challenge failed.

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Issues: Whether electronic buzzar was entitled to concessional rate of tax under Notification S.R.O. No. 371 of 1992 as falling within item 2.10 under the caption "Control and instrumentation products".

Analysis: The classification turned on the functional character of the item and the evidence considered by the first appellate authority and the Tribunal. Both authorities found, on inspection and on the material before them, that the item operated as a device giving sound and light signals in the indicator system and therefore answered the description in item 2.10. The challenge in revision did not disclose any ground warranting interference with these concurrent factual findings.

Conclusion: The item was held to fall within the notified category and the claim for concessional taxation succeeded; the revision was rejected.

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