Notification, dated the 17th March 2010
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1510/CR. 47A/Taxation-l.—In exercise of the powers conferred by sub-entry (a) of-entry 101 of Schedule C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 1st April 2010, specifies the following goods, more particularly described in the SCHEDULE appended hereto, to be fabrics, for the purposes of the said sub-entry, namely:—
SCHEDULE
Types of fabrics covered, from time to time, under the headings, subheadings or tariff items, as the case may be, of the Central Excise Tariff Act, 1985 (5 of 1986)—
| Sr. No. | Heading | Sub No. heading No. | Tarrif Item No. | Name of the Commodity |
| (1) | (2) | (3) | (4) | (5) |
| 1 | — | — | 5802 20 00 | Terry toweling and similar woven terry fabrics of any textile material other than cotton. |
| 2 | — | 5804 10 | Tulles and other net fabrics. | |
| 3 | — | — | 5804 10 10 | Tulles and other net fabrics of cotton. |
| 4 | — | — | 5804 10 90 | Tulles and other net fabrics of other material. |
| 5 | — | — | 5804 30 00 | Hand-made lace. |
| 6 | 5806 40 00 | Narrow fabrics consisting of wrap without weft assembled by means of an adhesive (bolducs). | ||
| 7 | 5905 | Textile wall coverings. | ||
| 8 | 5906 | Rubberised textile fabrics, other than those of heading No. 5902 of chapter 59 of Central Excise Tariff Act, 1985. |
Note.—(1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Cumstoms Co-operation Council, Brussels apply for the interpretation of 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 aforesaid will be covered by the scope “of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff Act, 1985 will not be covered by the scope of this notification.
(3) Subject to Note (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, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
(4) Where the description against any heading or sub-heading is shown as “other”, then the interpretation as provided in Note (2) shall apply.
By order and in the name of the Governor of Maharashtra,
CHITEA KULKARNI,
Officer on Special Duty to Government
