VAT Software Solutions
No. FD 316 CSL 2005 , Bangalore
Dated: 5.8.2005
In exercise of the powers conferred by entry 20 of Third schedule of the Karnataka Value Added Tax (Amendment) Ordinance 2005 read with clause (a) of sub-section (1) of section 4 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby specifies with immediate effect, the goods specified in column (3) of the table below, having heading and sub-heading numbers given under the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) as specified in corresponding entry in columns (2) thereof to be the capital goods for the purpose of the said entry.
Sl. No. Heading and sub-heading No. DESCRIPTION
(1) (2) (3)
1. **** Power transformer- 5MVA and above
2. **** Current transformer- 33KV and above
3. **** Potential transformer- 33KV and above
4. 8416 Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
5. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
6. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
7. 8418.10.10 Refrigerators, freezers and other refrigerating or freezing equipment- namely combined refrigerator-freezers, fitted with separate external doors of commercial type.
8. 8418.69.10 Ice making machinery.
9. 8418.69.50 Refrigerated farm tanks, industrial ice cream freezer.
10. **** Earth moving machinery and their parts and accessories.
11. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders thereof
12. 8423.82 8423.90.20 Weighing machinery having maximum capacity exceeding 30 kg but not exceeding 5,000 kg. Parts of weighing machinery.
13. 8424.89.10 Painting equipment, including electrostatic phosphating and powder coating equipment.
14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
15. 8434 Milking machines and dairy machinery.
16. 8438.10.10 8438.20.00 Bakery machinery; Machinery for the manufacture of confectionery, cocoa or chocolate.
17. 8438.30 Machinery for sugar manufacture.
18. 8438.50.00 Machinery for the preparation of meat or poultry.
19. 8438.60.00 Machinery for the preparation of fruits, nuts or vegetables.
20. 8438.80.10 Auxiliary equipment for extrusion cooking plant.
21. 8438.80.20 For production of soya milk or other soya products (other than soya oil).
22. 8438.80.30 Diffusing machines (diffusers).
23. 8438.80.40 Tea leaf rolling or cutting machine.
24. 8438.90.10 Parts of sugar manufacturing machinery;
25. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board.
26. 8441 Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds.
27. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
28. 8445 Machinery for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447.
29. 8446 Weaving machines (looms).
30. 8447 Knitting machines, stitch –bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
31. 8454 Converts, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
32. 8455 Metal rolling mills and rolls thereof.
33. 8458 Lathes (including turning centres) for removing metal.
34. 8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
35. 8502 Electric generating sets and rotary converters with capacity of 15 KVA and above.
36. 8402, 8403, 8404 Boilers including auxiliary plants and their parts.
37. 8406 Turbines and their parts.
38. 8437 Machines for cleaning sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery.
39 8465 Machine-tools (including machines for use solely for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar materials.
40 8479.30.00 Presses for the manufacture of particle board or fibre building board or wood or other ligneous materials and other machinery for treating wood or cork.
41 **** Machinery for coffee industry- coffee washer, coffee pulper, pre-cleaner, de-stoner, huller with oscillating screen, metal peeler cum polisher, grinder, pneumatic separator, pea berry separator, dust control aspirators, grating, silos, electronic colour sorters, coffee roaster, coffee grinding machine.
Explanations: (1) The Rules for the interpretation of the Central Excise Tariff Act, 1985 along with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels mutatis mutandis apply for the interpretation of entries in this notification.
(2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as specified in column (3) of the table shall be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff shall not be covered by the scope of this notification.
(3) Subject to Explanation 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985 then all the commodities covered for the purposes of the said tariff under that heading or sub-heading shall be covered by the scope of this notification.
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