2009 (12) TMI 908

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.... question raised is whether stainless steel fan hooks made by the appellant which is a small-scale industrial unit, from stainless steel rods attract tax at 12.5 per cent under entry 103 of Notification SRO No. 82/006 or whether it is an item falling under subentry (21) or (22) of entry 43 of the Third Schedule to the Kerala Value Added Tax Act as claimed by the appellant. We have heard counsel fo....

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....vereferred are fittings for door, window, etc. Fan hook is not specifically covered under the clarification, even though MS clamp for fan fittings is covered by entry 14. The two items covered by sub-entries (21) and (22) of entry 43 of the Third Schedule are the following: Sl. No. Description of goods HSN Code 21 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7221....

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....s for the Commissioner to clarify whether such products are intended to be covered by sub-entries (21) and (22) of entry 43. We are in agreement with the assessee's contention that hooks and eyes referred to in the clarification abovereferred do not include fan hooks. Admittedly stainless steel fan hook is not covered even under Notification SRO No. 82/2006 except under the residuary entry of ....