ZEUS TECHNOLOGIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Appeal:.

(2.) ASSAILING the order rendered by the Authority for Clarification and Advance Ruling on 3.9.2011, the appellant has preferred the appeal on hand contending, inter alia, that except searching for the HSN Code numbers furnished by the appellant in IV Schedule to the Act, no exercise was done by the ld. Authority to determine the classification of 9 commodities which are entirely used in networking like LAN and no convincing reasons were assigned in support of the clarification which is erroneous and in as -much -as the HSN Codes, specified through the executive orders, have restricted the scope of operation of the entries contained in the Schedules to the Act, rendering the impugned clarification liable to be set aside as illegal, unjustifiable and contrary to the relevant entries in IV Schedule to the Act and earlier Advance Rulings.

(3.) WHETHER the order rendered by the ld. Authority for Clarification & Advance Ruling on 3.9.2010 clarifying that none of 9 specified commodities dealt with by the appellant fall under any of the entries under IV Schedule to the Act and thus they are liable to tax @ 12.5% upto 14.1.2010 and @ 14.5% thereafter under V Schedule, is sustainable or calls for any interference in this appeal?