HISTORY
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Notification No. VAT-1505/CR-118/Taxation 1 Dated 1st April, 2005

In exercise of the powers conferred by entry 81 of Schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (MAH. IX of 2005), the Government of Maharashtra herseby specifies the following, more particularly described in the Schedule appended hereto, to be the articles of personal wear, closing accessories made up of sets for the purposes of the said entry namely:-

Schedule

Articles of personal wear, clothing accessories, made up of textile articles and sets covered from time to time, under the headings or sub-headings, as the case may be, listed below of the Central Excise Tariff Act, 1985 (5 of 1986):-

Sr. No.	Heading	Name of the Commodity
(1)	(2)	(3)
1	61.02	Clothing accessories, including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, knitted or crocheted
2	62.02	Clothing accessories, not knitted or crocheted, including handkerchiefs, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, gloves - headbands
3	63.01	Blankets and Travelling Rugs
4	63.02	Bed linen, Table linen, Toilet linen and Kitchen linen
5	63.04	Other furnishing articles, excluding those of Heading No. 94.04 of chapter 94 of the 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 Customs Co- operation Council, Brussels apply for the interpretation of this notification.

Note.- (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 will not be covered by the scope of this notification.

Note.-(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.

Note.-(4) Where the description against any heading or sub-heading is shown as "other" then the interpretation as provided in Note 2 shall apply.