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Whether the sale of all kinds of Scrub Pads/Scrubbers used by the household for cleaning the household items is covered by the Entry 84 of Schedule-1 of DVAT Act and exempted from VAT.
April, 26th 2016
                                   IN THE OFFICE OF THE COMMISSIONER
                                     DEPARTMENT OF TRADE AND TAXES"                        '
                                      GOVERNMENT OF NCT OF DELHI

,   11.              ~~~H:-t';VYF'FAPAR BHAVAN, I.P.ESTATE, NEW DELHI

    .-                No.F.385/CDV]"T12015/'-11'1~                       Dated:   ~--o~~1-Ol,{,'


                      Name of the firm                        M/ s Grindwell Norton Ltd..

                      Present for the applicant               Sh. Sunil Aggarwal, Advoate
                      Present for the Department              Sh.M.K.Aggarwal
                                                              Department Representative

                            The applicant dealer has filed a determination application on 02.11.2015
                      under Section 84 of Delhi Value Added Tax Act, 2004 (hereinafter referred to
                      as the "said 'act") and the question put up for determination under the
                      aforesaid provision of law is as under :-

                           "Whether the sale of all, kinds of Scrub Pads / Scrubbers used by
                      the household for cleaning the household covered by Entry 84
                      of Schedule-I of DVAT Act and exempted from VAT"
                                             "                    ,

                           1. The application has been filed in prescribed format DVAT-42 and the
                              requisite fee of Rs.1 000/ - paid through online. reference No.
                     d   c    420257593731015 dated 29.10.2015 of ICICI Bank Ltd.              .
          ~          ~, 2. Sh. Sunil Aggarwal, Counsel of the Company, appeared and reiterated
              C.          the facts and grounds of the case and requested to determine ','Whether
                            the, sale' of all kinds of Scrub Pads /, Scrubbers used by the household
                            for cleaning the household items is covered by Entry 84 of Schedule-I
                            of DVAT Act and exempt from VAT".

                         3. The dealer is registered in Ward-206 having TIN -07810024907.

                     i)     That, thepetitioner company is a manufacturer of various kind of
                            abrasive products i.e. bonded abrasives, coated abrasives, non-
                            woven abrasives etc.
                     ii)    That, ~fter the goods manufactured at various manufacturing units
                            of the petitioner, the goods are directly sold to business entities all
                          . over India. The goods are alsosent by the petitioner company to
                            its various branches in India for onward sales.
                     iii) That, the petitioner company is also dealing with one product
                            known as "Scrub Pads / Scrubbers" which is used by the
                            household. for all household cleaning items and is also commonly
                            known as "Juna" in Northern India which is covered by Entry-84
                          . of Schedule-I of DVAT Act,2004. Currently the COlTIpany     is selling
                            these products directly from Bangalore on CST Basis. However,
                            they would start stock transfer these products to Delhi to market
                            in Delhi.
                     iv) That, as per the submission and nature of product "Scrub Pads /
                            Scrubbers" and are coated abrasives-Non-woven abrasives sold as
                            "Juna" are covered by Entry-84 of Schedule I of the DVAT
                            Act,2004 and are exempt from levy of tax.

        5. With these averments, the applicant requested to determine the rate of
           VAT on Scrub Pads / Scrubbers.

        6. The DR appearing on behalf of the department stated that entry 84 of..
            schedule -1 of the DVAT Act 2004 reads as Juna. The word juna refers
            to a pad made up of hairs of coconut, used for washing utensils. lIt is
            normally made up of naturally occurring fibres of coconut. The product
            referred' by the applicant is made up .of synthetic fibres i.e. non-woven
            web of fibre, nylon and polyster fibres. The product is different from
            juna and hence is not covered under the meaning of the word juna.
            Further the product is also not covered under entry 162 of third
            schedule of the DVAT Act 20~4, as coated abrasives or. bonded
            abrasives. As abrasives are used to shape or finish a thing through
... "       rubbing which leads to a part of the work piece being worn away while
            in the instant case the product referred to by the applicant is just used
          . for cleaning household items. Hence the product falls under the
            unspecified category and is taxable u/~_41)e 'of the DVAT Act at

          7. I have heard both the sides and gone through the documents available'
             on record and of the view that the product under consideration scrub
             pads/ scrubber used for cleaning household/kitchen      items is not
             covered under the meaning of the word juna or abrasive and hence is
             taxable u/s 4(1)e of the DVAT Act 2004 at 12.50/0.

            ) .

        M/ s Grindwell Norton Ltd.
        33/17,Opp B.S.Chemicals
        Main Bawana Road, Delhi-ll0 012
        No.F. 385/CDVAT/2015/       t;'SJ,               Dated:      13 .-..cYr- vo i~
      , Copy for information and necessary action to :

 I          1. Addl. Commissioner (Law & Judicial)

 II         2. Addl. Commissioner (System)
            3. Prograrrimer (EDP) for uploading this order on web.
            4. Assistant Commissioner (policy)
 I          5. President, Sales Tax Bar Association(Regd.)
            6. Guard file.

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