2024-VIL-47-KER
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VAT High Court Cases

Kerala Value Added Tax Act, 2003 - Classification of "Multi-Function Printer" – Customs authorities accepted classification of the subject machines by importer-seller under HSN Code 8443 3100 under the head 'Digital Multifunctional Device' – petitioner-reseller classified the said products under Entry 69(22)(c)(i) of the Third Schedule to the KVAT Act with HSN Code 8443 3100 – Revenue case since machines in question were copier and not printer, they would not fall under Entry 69(22)(c)(i) of the Third Schedule to the KVAT Act but they would fall under the residual entry – Levy of penalty under Section 67(1) of the Act – HELD - the Customs authorities had accepted classification of the machines under HSN Code 8443 3100 under the head 'Digital Multifunctional Device' under the provisions of the Customs Act and the Customs Tariff Act, which is corresponding to Entry 69(22) (c)(i) of the Third Schedule to the KVAT Act - The importer-seller itself had classified the said products under Entry 69(22)(c)(i) of the Third Schedule to the KVAT Act with HSN Code 8443 3100. When the importer-seller had classified its machine under HSN Code 8443 3100, which falls under Chapter 84 of the Customs Tariff Act corresponding to Entry 69(22)(c)(i) of the Third Schedule to the KVAT Act, the petitioners herein being re-sellers of the machines purchased from the importer-seller could not adopt a different classification - the petitioners cannot be said to have wilfully classified the machines under a wrong head with the intention to evade payment of correct/higher rate of tax. The penalty proceedings can be initiated when there is wilful or contumacious act on the part of the assessee to evade payment of correct tax. The petitioners had reason to adopt the said classification as 'Digital Multifunctional Devices' - the initiation of penalty proceedings against the petitioners are not justified and therefore, the penalty orders are set aside – writ petitions are allowed
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