Ruling under section 85 of DVAT Act, 2004 in respect of Sun Glasses

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IFICATION No. 337/CDVAT/2013/163 Dated: 11-6-2013 Ruling under section 85 of DVAT Act, 2004 in respect of Sun Glasses. VATO (Ward-101), Department of Trade & Taxes, has filed an application under section 85 of the DVAT Act, 2004 (herein after called "the said act"), seeking clarification/ruling on the following point:- "Whether Sun Glasses are covered under entry no. 115 of the 3rd Sch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sses are often worn just for aesthetic purposes, or simply to hide the eyes. 4. After careful examination of the provisions of DVAT Act, 2004 and definitions of terms like spectacles and sunglasses, it is clear that 'spectacles' and 'sunglasses' are different from each other. Further, the entry no. 115 of schedule III of the DVAT Act, 2004 specifically covers only spectacles. Therefore, the rul....