C.N. RAMACHANDRAN NAIR, J.

1. The connected six Tax Revision cases, of which, 3 filed by the Department and the other 3 filed by the assessee, pertain to the rate of sales tax in respect of five products of the assessee. The assessments involved are those under the K.G.S.T. Act for the assessment years 2000-2001, 2001-2002 and 2002-2003. We have heard Government Pleader appearing for the State and the counsel appearing for the assessee.

2. Assessee is a multi national company engaged in marketing of a whole range of new generation products, the kind of which are generally not available in the market. From the labels found on the products produced by the assessee before this Court it is clear that, the assessee does not want to reveal the details of the contents of the products and what is highlighted is only the use and purpose of the products. In fact the controversy is on the classification of the products and its rate of tax. Since the products involved are different, we proceed to decide the classification and rate of tax applicable to each of the items which are the following:

i. Nylon Body Sponge : The sample of the item produced in court shows that it is a sponge knitted Nylon product which is used for bathing. When used along with soap it helps easy removal of dirt from human body. The case of the assessee is that it is not an item covered by any specific Entry in the First Schedule of the Act and so much so, it should be assessed under residuary Entry. However, the assessing officer was of the view that it is an item of plastic falling under Entry 113 of the First Schedule to the K.G.S.T. Act taxable at the rate of 12% as against 8% claimed for items assessable under the residuary Entry. While Government Pleader supported the order of assessment, counsel for the assessee referred to Entry Nos. 99 and 146 of the First Schedule, where Nylon items are separately referred to and pointed out that the Legislature was aware of Nylon and products of Nylon and so much so, the Legislature did not intend to cover Nylon products along with plastic items under Entry 113 of the First Schedule to the Act. We are inclined to accept the contention of the assessee because Entry 113 provides for rate of tax on plastic and articles of plastic including PVC pipes, plastic paper, cellophane, polythene, polyurethane, polythelene, polyster, whether expanded or not, polysterene formatted sheet, sun control polyster film, polyster tracing and drafting film, polyster self adhesive insulation tapes, fibre reinforced plastics not coming under any other entry in this Schedule or in the fifth Schedule. Counsel for the assessee relied on the decision of this Court reported in Importex International Pvt. Ltd. v. State of Kerala 81 STC 351) wherein this Court has held that though plastic and Nylon have same chemical base, in commercial field, nylon products have separate identity and use and therefore those items cannot be treated as plastic products.

3. We notice that all the items of plastic covered by the Entry specified therein and the residuary clause refers to only fibre reinforced plastic which assessee’s product is not. Since it is a knitted nylon fibre in bunch form used as a scrubber in bathing, it is not covered by Entry 113 of the First Schedule which provides for plastic and similar items referred above. Since there is no other Entry covering this item, we hold that the item is rightly found to be assessable under residuary Entry at 8% as ordered by the Tribunal.

We, therefore, uphold the order of the Tribunal and reject the Revision Petition filed by the State on this issue.

ii. Buff-up Creme :-

4. The product description of this by the assessee in the label is furniture creme with lemon oil. It is further stated in the bottle that the Buff-up creme cleans and removes dust, finger marks and its use gives a gloss. The thick, rich formula rejuvenates furniture by healing minor nicks and scratches. Natural luster is restored to finishe