2015 (12) TMI 1295

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....P. Colabawalla, JJ. For the Appellant : Ms. Uma Palsuledesai, AGP For the Respondent : Mr. C B Thaker with Mr. Rahul Thaker, Mr. V P Patkar with Ishan Patkar and Ms. Manjiri Parisnis ORDER P. C. 1. These applications by the Revenue arise out of the order dated 26th February, 2015, in VAT Appeal Nos. 658 of 2013 and 529 of 2013. 2. The Revenue invokes the power of this Court to answer a ques....

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....ould submit that these are substantial questions of law and as the Tribunal ignores that the product in question though labeled and styled as uninterrupted power supply is essentially to maintain such uninterrupted power supply to home appliances. In the garb of the Entry C-56, the dealer is trying to push an inverter as an IT related product. 4. The Tribunal has referred to the schedule entry C-....

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....ra (hereby with effect from the 17th October, 2005) specifies the following goods, more particularly described in the schedule appended hereto, to be the Information Technology Products for the purposes o the said entry, namely :- SCHEDULE Information Technology Products covered from time to time, under the headings, or sub-headings, as the case may be, Tariff Items of the Central Excise Tarif....

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....C-56. That is how he was of the opinion that the residuary Entry E-1 making the product taxable at 12.5% VAT would be the applicable Entry and the request for prospective effect was also rejected. 7. The Tribunal found that the lengthy discussion in the Commissioner's order omits from consideration the plain language of the Entry. If the Information Technology products and which are extensive....