JAYCOT INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Tribunal Appeal:.

(2.) ASSAILING the order rendered by the Authority for Clarification and Advance Ruling on 30.4.2005 in CCT's Ref. No. PMT/P & L/A.R. Com/12/2005, the appellant has preferred the appeal on hand contending, inter alia, that surgical cotton, absorbent cotton wool LP & B.P., absorbent gauge & bandage cloth fall under 'drugs and medicines' as already held by the Tribunal in the appellant's own case in T.A. No. 465/1997 dated 26.12.2001, that though the appellant submitted necessary documentary proof relating to classification of these products as 'drugs and medicines', the Authority for Clarification and Advance Ruling has erred in ruling that those products do not fall under 'drugs and medicines' and they do fall under the residuary category and exigible to tax @ 12.5% which order is not sustainable and is liable to be set aside.

(3.) RELYING on a decision of the Tribunal in Jaycot Industries, Hyderabad Vs. State of Andhra Pradesh, (2002) 35 APSTJ 120, while the ld. Counsel for the appellant has contended that the surgical cotton being manufactured and marketed by the appellant fall under entry 88 of Schedule IV of the Act exigible to tax @ 4% the ld. State Representative has contended that they did not fall under Entry 88 of Schedule IV and supported the ruling rendered by the Authority for Clarification and Advance Ruling.