2023-VIL-664-KER
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VAT High Court Cases

Kerala Value Added Tax Act, 2003 - Classification of products namely, Elastopan CS 9500 C-B and Lupranate 137/29 – Assessee stand that the products in question merited classification under heading 3909.30.90 of the Schedule to the Customs Tariff Act and therefore, under Entry 118 (9) of List A of Schedule III to the KVAT Act - The Appellant-State contention that when the assessee itself had classified the products in earlier years under Heading 2929.10.90, in the absence of any change in the products there was no basis for a change in classification during the assessment year in question – HELD - while the Revenue argued that the report of the IIT relied on by the Tribunal does not contain cogent reasons to support the findings therein as regards the nature of the product, we find ourselves unable to accept the said argument in the absence of any material produced behalf of the State to dislodge the scientific findings in the report of the IIT. It is trite that this Court cannot lightly brush aside scientific evidence, and they must be given due weightage while adjudicating classification issues in tax matters - When the Revenue has not made any attempt to discredit or rebut the genuineness and correctness of the reports given by experts such as the IIT, Court cannot brush side the said report in favour of a suggestion made by the Revenue with regard to the correct classification to be accorded to the product - the test report of the IIT New Delhi clearly finds that the product dealt with by the assessee merited classification as polyurethane in primary form, and therefore, nothing turned on the alternate classification suggested by the learned Government Pleader - Revisions are disposed by answering the questions of law raised therein against the Revenue and in favour of the assessee
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