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GOVERNMENT OF KARNATAKA
 
NOTIFICATION
 
 
No.FD 182 CSL 2008 Karnataka Government Secretariat,Vidhana Soudha,Bangalore, Dated: 31.07.2008
 
     

In exercise of the powers conferred by entry 20 of the Third schedule to the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) the Government of Karnataka hereby notify with effect from the first day of August, 2008 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. 8448 Auxiliary machinery for machines of Central Excise Tariff heading 8444, 8445, 8446 or 8447;
(i) 8448 1 1 Dobbies and jacquards; card reducing; copying; punching or assembling machines for use therewith.
(ii) 8448 1 1 10 Jacquards and harness liner cards for cotton textile machinery.
(iii) 8448 1 1 90 Other
(iv) 8448 19 00 Other
2. 8448 20 00 Parts and accessories of machines of Central Excise Tariff heading 8444 or of their auxiliary machinery.
3.   Parts and accessories of machines of Central Excise Tariff heading 8445 or of their auxiliary machinery.
(i) 8448 31 00 Card Clothing
4.   Of machines for preparing textile fibres, other than card clothing
(i) 8448 32 10 For cotton processing machines
(ii) 8448 32 20 For jute processing machines
(iii) 8448 32 30 For silk and man-made (regenerated and synthetic fibres processing machines)
(iv) 8448 32 40 For wool processing machines
(v) 8448 32 90 Other
5.   Spindles, Spindle flyers, spinning ring and ring travelers
(i) 8448 33 10 For cotton spinning machines
(ii) 8448 33 20 For jute spinning machines
(iii) 8448 33 30 For silk and man-made (regenerated and synthetic) fibre spinning machines.
(v) 8448 33 40 For wool spinning machines
(v) 8448 33 90 For other textile fibre spinning machines
6.   Other
(i) 8448 39 10 Combs for cotton textile machinery
(ii) 8448 39 20 Gills for gill boxes
(iii) 8448 39 90 Other
7.   Parts and accessories of all weaving machines (looms) or of their auxiliary machinery
(i) 8448 42 Reeds for looms, healds and heald frames
(a) 8448 42 10 Healds (excluding wire healds) and reeds for cotton machinery
(b) 8448 42 20 Healds, wire
(c) 8448 42 90 Other
(ii)   Other
(a) 8448 49 10 Parts of cotton weaving machinery
(b) 8448 49 20 Parts of jute weaving machinery
(c) 8448 49 30 Parts of silk and man-made fibres weaving machinery
(d) 8448 49 40 Parts of wool weaving machinery
(e) 8448 49 50 Parts of other textile weaving machinery
(f) 8448 49 90 Other
8.   Parts and accessories of machines of Central Excise Tariff heading 8447 or of their auxiliary machinery
(i)
  Sinkers, needles and other articles used in forming stitches
(a) 8448 51 10 Of Cotton hosiery machine
(b) 8448 51 20 Of wool knitting machines
(c) 8448 51 30 Of machines for tulle, lace
(d) 8448 51 90 Other
(ii) 8448 59 00 Other
9. 5602 Felt, whether or not impregnated, coated laminated.
 

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.

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-hading, 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.

 
 
(B.A. Harish Gowda) Comissioner of Commercial Taxes in Karnataka, Bangalore
 
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