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2014 (5) TMI 759 - MADRAS HIGH COURTRate of Tax - Rubber products – Classification – Entry 55 Schedule 1 – Held that:- It is seen from the I Schedule that there is a specific entry both before and after the amendment to the Schedule as regards rubber belting and automobiles, tractors and two wheelers with parts and accessories - While there is specific entry for automobiles, two wheelers and tractors inclusive of parts and accessories, Entry 50 is a general entry dealing with rubber products - The enumeration shows the products enumerated there are in the nature of compound rubber, unvulcanised, in primary forms or in plates, sheets or strips, other forms of rubber, rubber thread and cord - Sub clause (vi) deals with conveyor, transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise - Going by the enumeration therein particularly as regards belting referable to conveyor and transmission belting, it is clear that goods referred under Entry 50 has no relevance to the belts used in automobile, two wheelers or tractors - The enumeration in Entry 50 thus takes its colour from the reference as regards its particular usage. When there is a specific entry with parts and accessories, the reference to the particular goods thus excludes the applicability of general entry on rubber products - Thus, going by the nature of enumeration contained in Entry 50 of I Schedule, No justification to accept the case of the Revenue that the product dealt with by the assessee would fall as a rubber product - The assessee is a dealer in automobile parts and not a general dealer in rubber products, and that the belts used for tractors and cars are not conveyor belts, thus, the plea of the Revenue is rejected - Revisions are dismissed – Decided against Revenue.
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