2007 (1) TMI 509

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....n the commodities which are given four digit HSN number shall include all those commodities coming under that heading of the HSN? 2.. Whether the respondent-Commissioner is justified in clarifying that video conferencing equipments are taxable at the rate of 12.5 per cent stating that they are electronically related digital on line system and would never fall under HSN Code 8517.50 ignoring the fact that the item in question is having HSN Code 8517.50.99 as per Central Excise and Customs Tariff Manual? The assessee had filed an application for clarification under section 94 of the Kerala Value Added Tax Act, 2003 on the rate of tax applicable to video conferencing products and multi-function printers vide their application dated July 6, ....

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....ot;other apparatus for carrier current line system or for digital line system" what is mentioned under the HSN 8517.50 are purely electrically related equipments. Video conferencing equipments, on the other hand, are electronically related digital on line system and the same will never fall under the HSN 8517.50. Commissioner therefore found no reason to modify the clarificatory order issued on January 18, 2006. Aggrieved by the same this appeal has been preferred. Counsel appearing for the appellant submitted that when an item having a particular HSN Code is included in the Schedule of the KVAT Act, 2003, all the items falling in the sub-headings of that item as per Central Excise Tariff Manual shall also be treated as items falling ....