2017 (6) TMI 1264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ufacturer of these products. The list of products is enumerated in tabular format as under. SR. No NAME OF PRODUCT 1 PVC Rigid Plain Film 2 PVC Rigid Coated Film 3 PVC Rigid Laminated Film 2. Fact of case:- Mr. H.G. Dharmadhikari, Advocate attended and submitted that the applicant is a manufacturer of PVC Rigid films. The said film/ sheets are supplied to pharmaceutical companies for packing the medicine tablets/capsules. Further applicant submitted that, the the department dispute has arisen due to assessment order passed by the assessing authority for the period from 1.4.2012 to 31.3.2013. The assessing authority has decided that after coating the film, it exceeds the thickness beyond 250 microns and therefor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cal data of the products. 2.3 The applicant has submitted a Technical Experts opinion of Dr. D.D. Kale, Retired Professor of Polymer Technology, Department of Chemical Technology, University of Mumbai dated 6 December 2016. Wherein, he opined that the product are PVC film of 250 micron thickness, coated with PVDC and the laminated films fall under the category of 3920 49 00". The applicant has submitted purchase order to support that the products are used for Pharma purpose. 2.4 The applicant has submitted the Certificate of Deputy Commissioner, Central Excise & Service Tax, Division - I (Satara Division) dated 1.06.2017 wherein the Central Excise Tariff Heading is mentioned as 3920 49 00 in respect of products manufactured by applica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of industrial input or otherwise:- The Schedule entry- C-54 reads as under. "C-54. Industrial inputs and packing materials as may be notified from time to time by the State Government in Official Gazette". In pursuance to that the State government has issued the notification for the purpose of schedule entry C-54. Hence, it is necessary to analyse the said notification and to see the impugned products are covered by said notifications or otherwise. Number: VAT-1505/CR-234/Taxation-1, Date: September 1, 2005- In exercise of the powers conferred by entry 54 in schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of Government Notification, Finance Department, No. VAT-1....