LION DATES IMPEX PVT LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The challenge is against the clarification issued by the Commissioner under Section 94 of the K.V.A.T. Act, declaring processed oats as an item falling under Item 49 of Third Schedule to the Act. Counsel for the appellant contended that oats is covered by Item 12 of First Schedule to the Act which provides among other things oats under the head-coarse grains. Government Pleader has produced Notes on Chapter 10 under the Customs Tariff Act which specifically states as follows: