TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 212
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....e P/6. (10.4) Any other relief, this Hon'ble Court deems fit and proper may also be ordered in the interest of justice." 2. Facts of the case in brief are that petitioner is a registered dealer primarily carrying on the business of manufacturing and sale of HV wires from wire rod and is also engaged in manufacture and selling of wire nails. Petitioner moved an application under Section 70 of the VAT Act for clarification of the rate of tax on wire nails. Further case of the petitioner is that the wire nails have not been kept in any entry but put in residuary entry though it should be kept in entry 79 Part-II of Schedule II which includes nuts, bolts, screws and fasteners. Wire nails do not fall under the heading of fastener. It is plead....
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....dustries (P) Ltd. Vs. Collector of Central Excise, Baroda, Gujarat; (1990) 1 SCC 532 and judgment passed by this Court in case of Kesharwani Enterprises Vs. State of Chhattisgarh; 2018 SCC OnLine Chh 988. 3. State in its reply has taken a stand that the "Wire Nails" is nothing else but a hardware item and all other like hardware items are charged under the residuary entry at the rate of tax contemplated therein and therefore even the product "Wire Nails" is to be charged accordingly under the residuary entry. It is further stated that Entry 79 speaks about "Nuts, Bolts, Screws and Fasteners and wire nails cannot be meant to understand to fall within the definition of fasteners. State has relied upon the judgment of Allahabad High Court in ....
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....r the residuary entry, the former should be preferred." 6. In case of Bharat Forge and Press Industries (P) Ltd. (supra) the Supreme Court held that only such goods which cannot be brought under the various specific entries in the tariff schedule should be attempted to be brought under the residuary entry. In other words, unless the department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items, resort can be had to the residuary item. 7. Hon'ble Supreme Court in yet another decision in the case of Puma Ayurvedic Herbal (P) Ltd. Vs. Commissioner, Central Excise, Nagpur reported in (2006) 3 SCC 266 held that: "It is settled law that the burden of showing correct ....
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....make the product usable. It could not be denied that all the ingredients used in Banphool Oil are those which are set out in the Ayurveda text Books. Of course the formula may not be as per the text books but a medicament can also be under a patented or proprietary formula. The main criteria for determining classification is normally the use it is put to by the customers who use it. The burden of proving that Banphool Oil is understood by the customers as an hair oil was on the Revenue. This burden is not discharged as no such proof is adduced. On the contrary we find that the oil can be used for treatment of headache, eye problem, night blindness reeling head weak memory, hysteria amnesia blood pressure, insomnia, etc. The dosages required....