1965 (10) TMI 56

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..... on the same. The Deputy Commissioner took the view that wrist watch-cases were "spare parts" of watches and fell within entry 10 of Schedule E and were, therefore, taxable at the rate specified in that entry. The assessee's contention was that wrist watch-cases were not "spare parts" of watches within the meaning of entry 10 of Schedule E and since there was no other specific entry covering them, they fell within the residuary entry 22 of Schedule E and since that contention was rejected by the Deputy Commissioner, the assessee preferred an appeal to the Tribunal. The Tribunal also took the same view and hence the present reference at the instance of the assessee. The controversy between the parties centred round the narrow question as t .....

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..... s wrist watch since the watchcases sold by the assessee were admittedly for wrist watches and in its popular sense wrist watch cannot mean just the mechanism without the watch-case. When a customer goes to a dealer and asks for a wrist watch, he does not ask for the mechanism; he asks for what is popularly known as wrist watch and that is the article consisting of the mechanism fitted in the watch-case, an article ready for use as a wrist watch. The watch-case is as much an integral part of the wrist watch as the mechanism and both make up the wrist watch as understood in ordinary parlance. The watch-case is, therefore, clearly an integral constituent part of the wrist watch. It was however contended by Mr. Mody on behalf of the assessee th .....

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..... h-case and the watch-case undoubtedly goes into the making of the wrist watch. But the question is: is it also a spare part of the wrist watch? Now every part which goes in the making of an article and is, therefore, a component part of the article would not necessarily be a spare part of the article. The word "part" according to Black's Law Dictionary means" an integral portion, something essentially belonging to a larger whole; that which together with another or others makes up a whole" and a spare part would, therefore, mean any integral part of an article which is carried, held, or kept in reserve for future use or to supply an emergency or which is addition or extra. See the meaning given in the Shorter Oxford Dictionary at page 195 .....

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