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TMI Blog1978 (8) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... entry, i.e., entry No. 1, Part VI of Schedule II. At the end of the statement of case, the Tribunal, after referring the aforesaid two questions, has added that even though on behalf of the department it was never contended that entry 55, Part II of Schedule II, is attracted to the present case on account of which the question of applicability of entry 55 does not arise out of the Tribunal's order and it cannot govern the decision of the present case, yet if the High Court is pleased to decide that such goods are taxable under entry 55, the decision will apply to future assessment and it will also cover other cases, if any. It is sufficient to say that the question about the applicability of entry 55 admittedly does not arise out of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. All types of crockery and goods made of glass and glasswares. 7 Part VI 1.. All other goods not included in 5 Schedule I or any other part of this schedule. 4.. It is obvious that the residuary entry, i.e., entry 1, Part VI of Schedule II, would be attracted only if there is no other entry applicable to such goods. The only other entry with which we are concerned in the present case is the above-quoted entry 26, Part II of Schedule II. The description of goods in entry 26 can be conveniently divided into two parts, viz., "all types of crockery" and "goods made of glass and glasswares". The question in the present case is whether the description of goods "all types of crockery" is wide enough to include within its ambit the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctionary, 1967 Edn.: "Vessels formed of fired clay, esp. for domestic use: Earthenware." Webster's New World Dictionary, Second College Edition: "earthenware pots, jars, dishes, etc." The Random House Dictionary of the English Language (The Unabridged Edition): "crocks collectively; earthenware." "6. crock=an earthen pot, jar or other container." Collins's New National Dictionary: "Vessels and dishes of all kinds, generally made of earthenware." Chambers's Twentieth Century Dictionary (Revised Edn.): "earthenware; vessels of baked clay." The Reader's Digest Great Encyclopaedic Dictionary (Second Edition) "Earthenware vessels, esp. for domestic use." Thus, the ordinary dictionary meaning of the word "crockery" is sufficiently wid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery is stated as under: "Clay, the basic material of pottery, has two distinctive characteristics: it is plastic (i.e., it can be moulded and will retain the shape imposed upon it); and it hardens on firing to form a brittle but otherwise virtually indestructible material that is not attacked by any of the agents that corrode metals or organic materials." "Earthenware" is described as the first kind of pottery, and jars made of fired clay are shown to be included within the description of pottery. This meaning and description of pottery also reinforces the above conclusion reached on the basis of the ordinary dictionary meaning of the word "crockery". 9.. We are, therefore, of the opinion that the Tribunal was wrong in holding that ja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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