GOVERNMENT OF KARNATAKA
No. FD 36 CSL 2013
Karnataka Government Secretariat,
Vidhana Soudha, Bangalore
Dated: 05-03-2013
NOTIFICATION-V
In exercise of the powers conferred by entry 20 of Third schedule of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) read with clause (a) of sub-section (1) of section 4 of the said Act, the Government of Karnataka hereby specifies with effect from the first day of April, 2013 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.
TABLE
| SI.
No. |
Heading and subheading No. | DESCRIPTION |
| (1) | (2) | (3) |
| 1. | 8408 9090 | Compression-ignition internal combustion piston engines., (diesel or semi-diesel engines) for air compressors mounted on a wheeled chassis for towing |
| 2. | 8414 4090 | Air compressors mounted on a wheeled chassis fbr towing |
| 3. | 8414 9090 | Parts of portable air compressors and water well compressors |
| 4. | Arecanut dehusking 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.
By Order and in the name of the Governor of Karnataka,
D R SHASHIDHAR
Secretary to Government, Finance Department (C.T-1)
