JUDGMENT : C.N. Ramachandran Nair, J. This is the second round of litigation by the appellant, which pertains to the rate of tax payable under the Kerala Value Added Tax Act on the appellant's product, namely, Stainless steel fan hooks, manufactured and sold by them. 2. We have heard Sri. M.K. Dileep Kumar, Advocate appearing for the appellant/assessee and the learned Government Pleader for the respondents. The appellant is an industrial unit engaged in manufacture and sale of fan hooks made of stainless steel rods. The stainless steel rods purchased are cut and made into 'U' shape fan hooks for fixing in the sealing as books for attaching fans. The appellant started remitting tax under 4% treating the item as tailing under Entry 43 sub-entries 21 and 22 of the IIIrd Schedule to the KVAT Act. However, the Assessing Officer relying on circular issued by the Commissioner on 28/07/2006 assessed item at 12.5% treating the same as hooks and eyes. When the assessment was questioned fin Writ Petition and later in Writ Appeal, this Court vide judgment in WA No. 2562/2009 held fiat stainless steel fan hooks manufactured and sold by the appellant are not covered as such by any of the Entries in the IIIrd Schedule and therefore directed the appellant to file an application for clarification before the Commissioner under Section 94 of the Act. Pursuant to the application filed by the appellant, the Authority for clarification issued clarification under Section 94 of the Act clarifying that the product is not covered by any of the Entries in the IIIrd Schedule and therefore the rate of tax payable in respect of the item is 12.5% as provided under Section 6(1)(d) of the Act. It is against this clarification order, the appellant has filed this appeal. 3. Both sides produced before us samples of the products manufactured and sold in the market. It is a simple product made from stainless steel rod with three bends giving 'U' shape to it, so that, it can be tied to iron rods in the concrete roof slab for attaching fans. If the item does not fall under any of the entries of the Schedules 1 to 4, then by virtue of the operation of Section 6(1)(d) of the Act the rate of tax applicable is 12.5%. This section authorises Government to notify other items which are taxable at 12.5%. If the item does not fall under any of the entries of the Schedules 1 to 4, then by virtue of the operation of Section 6(1)(d) of the Act the rate of tax applicable is 12.5%. This section authorises Government to notify other items which are taxable at 12.5%. In fact, the State has issued notification SRO 82/2006 providing rate of tax at 12.5% for large number of items, wherein stainless steel fan hooks does not figure. However, it is a settled position that even if an item is not specifically covered under the notification issued under Section 6(1)(d) all such items will also attract tax at 12.5% but virtue of the residual entry contained in notification 82/2006 already issued by the State. Therefore, the only question is to be considered is whether the appellant's product, namely, fan hooks made of stainless steel rods, falls under any of the specific Entries of the IIIrd Schedule as claimed by the appellant. The counsel for the appellant relied on sub-entries 21 and 22 of Entry 43 of the IIIrd Schedule to the Act and contended that the item is shaped as iron rod falling under Entry 22. In order to consider this contention, we extract hereunder the said entries. SI.No. Description of goods HSN Code 21 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7221 22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot drawn or extruded. 7222 The learned Government Pleader contended that the above entries are extracted from the Customs Tariff Entry under Chapter 72 with HSN Code 7222 wherein under the Specific Entry 7222.40 angles, shapes and sections of stainless steel articles are covered. 4. The contention raised by the learned Government Pleader is that the products covered by the Customs Tariff Entries based on which VAT classification is made are basic products namely bars and rods of stainless steel or angles, shapes and other sections of stainless steel obtained in the manufacturing process that is by hot-rolling or by extrusion. The item certainly does not come within the sub-entry 21 of Entry 43 because it covers only bars and rods. The item certainly does not come within the sub-entry 21 of Entry 43 because it covers only bars and rods. The specific contention of the counsel for the appellant is that the fan hooks are made by bending stainless steel rod which is nothing but shaping of the rod which falls under sub-entry 22 of Entry 43 of the IIIrd Schedule. However what we find is that stainless steel items obtained in the steel manufacturing process namely hot-rolling, hot drawing or extrusion only are covered by the said entry and when the items so obtained are further worked out for use for specific purposes then such items will be outside the entry. In other words, the items covered by the above entries are bars and rods, angles and shapes and sections of stainless steel obtained through hot rolling hot drawing or extrusion process and which are not further worked. The product covered by Entry 22, that is, hot rolled stainless steel rod is the raw material from which the appellant manufactures the fan hooks by cutting and shaping the same and so much so, the appellant's product is not covered by sub-entry 22 of Entry 43. We, therefore, uphold the impugned clarification declaring the rate of tax on the stainless steel fan hooks as 12.5% under Section 6(1)(d) of the Act. However, the learned Government Pleader referred to the amendment made with effect from 01/04/2008 where under the proviso to Section 94(8) providing for prospective effect of clarification is taken away. So much so, the appellant's contention that clarification has to be applied prospectively cannot be accepted However, since the clarification is issued only pursuant to the judgment after relevant year, we direct the respondents to waive the interest, provided the appellant clears the arrears of tax within three months from now. However, the waiver granted need not be treated as a proceedings for the department in other cases. The Other Tax Application is disposed of as above.