JUDGMENT : T.R. RAVI, J. In this appeal, the appellant challenges Annexure F order issued by the Authority for Clarification under Section 94 of the KVAT Act, 2003. The Authority for Clarification found that the following items are taxable at the rate of 12.5% during the relevant period. “(i) Brass fittings i.e., Elbow, Tee, Socket, Union, Hex Nipples, Hose Color, Pillar tap Inner fittings, etc. (ii) Bib Cocks Brass or C.P., Brass Ball cock, brass Long body Bib cock C.P., Brass Short Body Bib Cock C.P., Brass Sink Cock C.P., Brass Angle Cock C.P., Brass Wall Mixers C.P., Brass Showers C.P., Brass shower Arm C.P., Brass Foot valve, etc. ” The contention of the appellant is that the said items should be treated as items coming under Entry 3(2) of Third schedule of the KVAT Amendment Act, 2005 and hence taxable at the rate of 4%. 2. At the time of admission, this Court found that the following substantial questions of law arise for consideration in this appeal. "(i) Whether on the facts and in the circumstances the Authority for Clarifications is justified in law in holding that order No.C7-16374/06 dated 19.5.2006 & order No.C7-15028/06/CT dated 29.6.2006 are sufficient to hold that water supply and sanitary fittings of every description are taxable at the rate of 12.5% in the light of the setting aside of the re-clarification and direction to further re-clarify the matter in OT Appeal 5/2006? (ii) Whether on the facts and in the circumstances the Authority for Clarifications is justified in law in holding that articles of brass come under HSN code 7418.20.10 & parts 7418.20.20 disregarding the fact that articles of brass has been separately listed by the Customs Tariff Act, 1975 under Other Articles of Copper aligned with HSN 7419.99.30 as per Annexure-G? (iii) Whether on the facts and in the circumstances of the case the Authority for Clarifications is justified in law in holding that Sl.No.101 of SRO 82/2006 takes in articles of brass against the finding of this Honourable Court in Annexure-D judgment that Sl.No.101 of SRO 82/2006 does not contain articles of brass? (iii) Whether on the facts and in the circumstances of the case the Authority for Clarifications is justified in law in holding that Sl.No.101 of SRO 82/2006 takes in articles of brass against the finding of this Honourable Court in Annexure-D judgment that Sl.No.101 of SRO 82/2006 does not contain articles of brass? (iv) Whether on the facts and in the circumstances of the case the Authority for Clarifications is justified in law in following the common parlance or commercial parlance interpretation ignoring the Interpretation Rule position that "Those commodities which are given with HSN Number should be given the same meaning as given in the Customs Tariff Act, 1975" and "Those commodities, which are not given with as HSN Number, should be interpreted, as the case may be, in common parlance or commercial parlance"? (v) Whether on the facts and in the circumstances of the case the Authority for Clarifications is justified in law in ignoring Guideline iii to the Rule of Interpretation that "The commodities which are given 8 digit HSN Number shall mean that commodity which bears that HSN Number"? 3. Heard Sri K.U. Vijayan on behalf of the appellant and Senior Government Pleader Sri Mohammed Rafiq, on behalf of the respondents. 4. Before we proceed into the merits of the contentions raised by the appellant and the Revenue, we note the following facts. The appellant was a registered dealer whose registration had been cancelled with effect from 31.03.2012. The appellant had filed return upto 2011-12 showing 'nil' turnover. The appellant had through its branch at Thiruvananthapuram approached this Court by filing O.T. Appeal No.5 of 2006 challenging the clarification issued by the Commissioner of Commercial Taxes that sanitary fittings made of brass are taxable at 12.5% under Entry 101 of SRO 82/2006 dated 21.01.2006. A similar contention that being brass item they are covered under Entry 3(2) of the Third schedule to the KVAT Act and hence the same cannot be notified under Section 6(1)(d) of the Act was taken in the appeal. The said appeal was disposed of by judgment dated 26.05.2008 directing the Commissioner to reconsider the matter, since this Court found that the order impugned therein did not consider the rate of tax to be applied to other sanitary products sold by the appellant, made of brass. The said appeal was disposed of by judgment dated 26.05.2008 directing the Commissioner to reconsider the matter, since this Court found that the order impugned therein did not consider the rate of tax to be applied to other sanitary products sold by the appellant, made of brass. It was also stated in the order which is produced as Annexure D that the Commissioner should also examine whether the items made of copper referred to in Entry 101 (7) of the notification are really intended to be copper or brass and if any mistake has happened, he is free to correct it. Even though Annexure D judgment was issued in May, 2008, the appellant had not taken up the issue thereafter and his registration also stands cancelled in 2012. We fail to understand why the appellant took up the matter again before the Authority for Clarification in the year 2019. On a specific question regarding the same, the counsel for the appellant submits that one of their sister concerns, namely, M/s. Cochin Sanitary Stores, had also approached the Authority for Clarification. We find from Annexure F that as far as M/s. Cochin Sanitary Stores is concerned, they had challenged the assessment and penalty proceedings against them in appeal. As such, there can be no proceedings under Section 94 at the instance of M/s.Cochin Sanitary Stores. Annexure F also reveals that no application for clarification under Section 94 of the KVAT Act was filed by any person. In the above situation, we fail to understand the reason for which Annexure F was issued. 5. Be that as it may, to properly appreciate the issue of classification raised before us, it is necessary to extract the relevant provisions contained in the KVAT Act and Rules and Schedules relating to the issue. “Section 6(1)(a) and (d) 6. In the above situation, we fail to understand the reason for which Annexure F was issued. 5. Be that as it may, to properly appreciate the issue of classification raised before us, it is necessary to extract the relevant provisions contained in the KVAT Act and Rules and Schedules relating to the issue. “Section 6(1)(a) and (d) 6. Levy of tax on sale or purchase of goods.-(1) Every dealer whose total turnover for a year is not less than ten lakhs rupees and every importer or casual trader or agent of a non-resident dealer, or dealer in jewellery of gold, silver and platinum group metals or silver articles or contractor or any State Government, Central Government or Government of any Union Territory or any department thereof or any local authority or any autonomous body, [or any multi-level marketing entity, their distributor and/or agent engaged in multi-level marketing] whatever be his total turnover for the year, shall be liable to pay tax on his sales or purchases of goods as provided in this Act. The liability to pay tax shall be on the taxable turnover, - (a) in the case of goods specified in the Second and Third Schedules at the rates specified therein and at all points of sale of such goods within the State ..... ....... xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx (d) in the case of goods not falling under clauses (a) or (c) at the rate of 12.5 per cent at all points of sale of such goods within the State. Government may notify a list of goods taxable at the rate of 12.5 per cent.” So under clause (d) the Government is entitled to notify any goods that do not fall under clause (a) & (c); which will be taxed at a higher rate. Entry 3(2) of Third Schedule THIRD SCHEDULE (5%) (See Section 6(1)(a) Sl. No. Description of Goods HSN Code 1 2 3 1 xxxx xxxx xxxx xxxx xxxx xxxxxx 2 xxxx xxxx xxxx xxxx xxxx 3. Articles and other utensils of aluminum, brass, bronze, copper, cardmium, lead, zinc, iron or steel, nickel, Tin, and other base metals other than those specified in any other Schedule xxxxxx (1) xxxx xxxx xxxx xxxx xxxx (2) Articles of Brass 7419.99.30 (2) Articles of Brass 7419.99.30 6. Articles and other utensils of aluminum, brass, bronze, copper, cardmium, lead, zinc, iron or steel, nickel, Tin, and other base metals other than those specified in any other Schedule xxxxxx (1) xxxx xxxx xxxx xxxx xxxx (2) Articles of Brass 7419.99.30 (2) Articles of Brass 7419.99.30 6. Entry 101 of the list of goods included as per SRO No.82/2006, to be taxed at 12.5% under Section 6(1)(d) reads thus: “101. Water supply and sanitary equipments and fittings of every description including storage tanks other than those made of PVC; sinks, wash basins, wash basin pedestals, taps, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof; (1) xxxxxxxxxx xxxxxxxx xxxx xxxx (7) Sanitary ware and parts thereof of copper (a) Sanitary ware 7418.20.10 (b) Parts 7418.20.20 xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx (13) Others xxxxx” 7. Annexure D judgment considered the earlier clarification issued by the Commissioner holding that sanitary equipments made of brass comes under the notification taxable @ 12.5%. The Division Bench found that the Commissioner has not found the subentry of Entry 101 of the SRO, under which sanitary products made of brass would be covered. The contention of the appellants that all brass items are covered under Entry 3(2) of the Third Schedule was noticed and it was observed that either the sanitary products made of brass could be covered under sub-entry (13) of Entry 101 under the SRO or sub-entry (7) where though copper is mentioned it could always be a mistake in having specified copper in the place of brass. We do not think that there was any clear finding and the direction was only to consider, with the observations intended as a guide-line and not a binding declaration. 8. The Commissioner, in the impugned order found that articles and utensils made of base metals, including brass are classified under Entry 3, sub-entry (2), aligned with HSN 7419.99.30, which in the Customs Tariff refers specifically to “Articles of Brass”. Sanitary equipments are covered under HSN code 7418.20.10 as per the Customs Tariff Act and hence 'sanitary equipments and fittings of all description..' would fall under Entry 101. Sanitary equipments are covered under HSN code 7418.20.10 as per the Customs Tariff Act and hence 'sanitary equipments and fittings of all description..' would fall under Entry 101. The reasoning seems to be that sanitary equipments are culled out from the articles made of base metals, again as distinguished from the meaning that could be ascribed to 'articles' read along with the word 'utensils'. The Commissioner applied the common parlance test to highlight the distinguishing nature of the products commonly called 'utensils' and 'sanitary wares'. One cannot at all be confused with another, as generally understood is the reasoning. 9. The assessee argues that HSN 7418 as per the Tariff Act, speaks of only products made of copper and sanitary wares spoken of in HSN 7418.20 and 7418.20.10 can only be those made of copper. It is vehementally contended that Entry 3(2) in the Third schedule having covered all articles of brass; aligned with an HSN Code, there cannot be any culling out of brass sanitary wares to be included under the notification; in which event it falls foul of the restriction in Section 6(1)(d). The learned Senior Government Pleader on the other hand maintains that sanitary wares, including those made of copper was never intented to be covered under HSN 7419.99.30, and relies on the Explanatory Notes on the Harmonised Commodity description and Coding System as brought out by the World Customs Organisation. 10. As pointed out by the learned Senior Government Pleader, Chapter 74 of the Explanatory Notes on HSN Coding system deals with “Copper and articles thereof”. The Chapter deals with Copper, copper alloys and related materials. Several kinds of brass items have been included for coding under the Chapter. HSN 7418 deals with table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, glouse and the like, of copper; and sanitary ware and parts thereof, of copper. Sanitary ware and parts thereof, of copper are covered under HSN 7418.20.10 and HSN 7418.20.20. Admittedly the Commissioner is wrong in classifying sanitary wares made of brass under HSN 7418.20.10. 11. HSN 74.19 as per the Explanatory notes relates to “other articles of copper”. Sanitary ware and parts thereof, of copper are covered under HSN 7418.20.10 and HSN 7418.20.20. Admittedly the Commissioner is wrong in classifying sanitary wares made of brass under HSN 7418.20.10. 11. HSN 74.19 as per the Explanatory notes relates to “other articles of copper”. HSN 7419.99 relates to “other” and has the following recital in the Explanatory Notes: “This heading covers all articles of copper other than those covered by preceding headings of this Chapter or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature” 12. HSN 7419.99.20 relates to articles of copper alloys electroplated with nickel-silver. HSN 7419.99.30 relates to “articles of brass”. The principles of interpretation of entries bearing HSN Codes are no longer res integra. A Division Bench of this Court in which one among us was a member (K.Vinod Chandran J), in the decision in M/s Parisons Foods Pvt. Ltd. v. Joint Commissioner of Commercial Taxes reported in [2018 SCC OnLine Ker 307] has in paragraph 8 extracted the Rules of Interpretation of the Schedules under the KVAT Act, which are as follows: “While interpreting the commodities in the Schedules, the following guidelines may be followed: (i). The Commodities which are given four digit HSN Number shall include all those commodities coming under that heading of the HSN. (ii). The commodities which are given six digit HSN Number shall include all those commodities coming under that subheading of the HSN. (iii). The commodities which are given eight digit HSN Number shall mean that commodity which bears that HSN Number. (iv). As an exception to the above rules, there are certain entries in the Schedules, which bear the eight digit number but the four digit heading numbers of such commodities are given for some other commodities mentioned elsewhere. In such cases, the four digit heading shall include only those commodities under that heading excluding that commodity for which the eight digit numbers are given. Similar cases are available in the case of six digit numbers also. In such cases the above principle shall apply mutatis mutandis. (v). Where the term 'other' is used in sub-entries or in sub-sub-entries, it should be construed by using the doctrine of ejusdem generis. Similar cases are available in the case of six digit numbers also. In such cases the above principle shall apply mutatis mutandis. (v). Where the term 'other' is used in sub-entries or in sub-sub-entries, it should be construed by using the doctrine of ejusdem generis. (When specific words are followed by general words, the general words should be interpreted as having the meaning identical to the meaning attributed to the specific words). Thereafter, in paragraph 18 of the judgment, the Division Bench has held as follows: “18. A HSN code being shown against the entry, we have to look at the Chapter Heading to understand whether the subject commodity comes under that heading. The HSN code 1516.20.91 shown against the entry is also an eight digit one. Whether 'bakery shortening' falls under Entry 38(18)(d) as 'vanaspati', has to be looked at on the basis of the definition available in 1516, which is extracted above. As we saw, Wood Craft Products held that HSN is the internationally accepted nomenclature formulated to 'reduce disputes on account of tariff classification'. In resolving a dispute relating tariff classification, HSN was found to be the foremost, best and the safest guide. Reckitt Benckiser (India) Ltd. also held that when entries in a taxation statute are aligned with the HSN codes, then, necessarily the interpretation has to be based on the HSN code, as available in the Customs Act. When the entry in the KVAT Act refers to the eight digit HSN Code the classification has to be decided on the basis of the HSN Chapter heading and the enumerated commodities. If the commodity falls within that, definitely it has to be included under the Entry, against which the HSN code is given. ” 13. Applying the principles, it can be seen that Chapter 74 deals with “Copper and articles thereof”. The Note at the beginning of the Chapter says that it would take in alloys of copper also. Several items of copper are dealt with under different four digit HSN Codes bearing Nos.7401 to 7419. HSN 7418 specifically deals with sanitary ware and parts thereof of copper. The four digit code HSN 7419 says other articles of copper. From the use of the word 'other' in the heading of HSN 7419, it is amply clear that it refers to articles which are not mentioned elsewhere. HSN 7418 specifically deals with sanitary ware and parts thereof of copper. The four digit code HSN 7419 says other articles of copper. From the use of the word 'other' in the heading of HSN 7419, it is amply clear that it refers to articles which are not mentioned elsewhere. When it comes to HSN 7419.99, again it is shown as 'other', so as to mean that the items mentioned subsequently are not items specified earlier. Therefore, HSN 7419.99.30 with which Entry 3(2) of the Third Schedule of the Act is aligned, cannot be deemed to include the specific products of the assessee being taps, valves and other fittings made of brass which also are used as sanitary wares, especially for reason of the items mentioned under HSN code 7412.20 and 8481, 8481.80 and 8481.80.20 which reads as under: “7412 Copper Tube or Pipe Fittings (For Example, couplings Elbows, Sleeves) 7412.10.00 Of refined copper 7412.20 of copper alloys Brass: 7412.20.11 Tube-well strainer 7412.20.12 Hose connectors 7412.20.19 Other 7412.20.90 Fittings of bronze or other alloys of copper xxx xxx 8481 Taps, cocks, valves and similar appliances for Pipes, Boiler shells, tanks, Vats or the like, including Pressure-reducing valves and thermostatically controlled valves. xxx xxx 8481.80 Other appliances 8481.80.20 Taps cocks and similar appliances of non ferrous metal” 14. It can be seen from Chapter 74 of the Explanatory Notes that specific items of copper and its alloys have been identified in eight digit HSN Codes. For example, HSN 7418.10.21 refers to utensils of brass. So also HSN 7418.20.10 refers to sanitary ware of copper. It can be seen that though sanitary ware of brass is not specifically mentioned the products dealt with by the assessee comes under the above extracted entries of 7412 and 8481. When we look at Entry 3(2) in Third Schedule, it can be seen that it does not take in all articles of brass. Entry 3 going by the heading takes in only such articles and other utensils of aluminium, brass, bronze, copper, etc. other than those specified in any other Schedule of the Act. HSN code 7419.99.30 to which Entry 3(2) of the Third Schedule is aligned, speaks of “Articles of brass” under HSN 7419.99 with heading “Other” which takes in only those Articles not mentioned elsewhere. This is also the purport of the recital under 7419.99 we referred to earlier, which heading covers... HSN code 7419.99.30 to which Entry 3(2) of the Third Schedule is aligned, speaks of “Articles of brass” under HSN 7419.99 with heading “Other” which takes in only those Articles not mentioned elsewhere. This is also the purport of the recital under 7419.99 we referred to earlier, which heading covers... only those articles... other than those...more specifically covered elsewhere in the Nomenclature. In this context it is also to be noticed that subentry 13 of Entry 101 is not aligned with an HSN code, since the items of brass sought to be covered therein having the character also of a sanitary ware, are covered under various nomenclature codes. 15. The first question hence is answered against the assessee and in favour of the Revenue. The products of the assessee though can be used as sanitary wares, also are used in general water supply and are covered under the various HSN codes as tubes or pipe fittings, taps, cocks, valves and similar appliances for pipes respectively coming in HSN Codes 7412 & 8481. The second question has to be answered against the revenue and in favour of the assessee. The products dealt with by the assessee cannot be covered as sanitary ware under 7418.20.10. The answer however does not interfere with the tax effect of the products which we have held to be covered, otherwise, under the SRO itself. The inclusion of the products under Entry 101 does not fall foul of Annexure-D judgment, since we found that it does not declare specifically as to under which Entry the brass products of the assessee fall. The 4th question as to resort to common parlance does not arise on our reasoning. The last question on the rules of interpretation also does not arise since what is included in the specific HSN code 7419.99.30 which is relied on are only items not elsewhere covered under the Nomenclature. The reasoning of the clarificatory authority, though found to be not correct, the levy of tax under SRO 82/2006 cannot be faulted in any manner. The appeal fails and is dismissed, without any order as to costs.