Taxing notification classification: protective sunglasses stayed within the notified medical devices entry until prospective amendment.

Where a taxing notification expressly covered spectacles and protective spectacles within Entry C-107(8), non-prescription protective sunglasses could not be excluded by resort to common parlance or a different tariff classification. The notified entry governed classification for the relevant period, so the goods remained taxable at 4% under that entry and not under the residuary rate. The later amendment with effect from 1 May 2011 operated prospectively, indicating only from that date did protective spectacles fall outside the entry. The revenue appeal therefore failed because the goods continued to fall within the notified medical devices entry until amendment.

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Issues: Whether non-prescription protective sunglasses were covered by the notification issued under Entry C-107(8) of Schedule C to the Maharashtra Value Added Tax Act, 2002 and, if so, whether they were taxable at 4% or under the residuary entry at a higher rate.

Analysis: The notification treated specified goods, including spectacles and protective spectacles, as medical devices and implants for the purposes of Entry C-107(8). Once the goods were brought within the notified entry, it was not open to deny the benefit merely because such protective sunglasses were not sold on prescription or might not ordinarily be regarded as medical devices in common parlance. The separate treatment of spectacles and goggles under the Central Excise Tariff was held to be of limited relevance where the State notification itself governed the classification. The subsequent amendment with effect from 1 May 2011 indicated that protective spectacles fell outside the entry only prospectively from that date.

Conclusion: Non-prescription protective sunglasses were covered by the notification up to its amendment and were taxable at 4% under Entry C-107(8), not under the residuary entry.

Final Conclusion: The revenue appeal failed because the disputed goods remained within the notified medical devices entry for the relevant period.

Ratio Decidendi: Where a taxing notification expressly includes a class of goods within a specific entry, the goods cannot be excluded by resort to ordinary meaning or by reference to another tariff classification unless the statute itself provides otherwise.

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