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TMI Blog1979 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... l now be treated as revision under section 11(1) of the Act. The short question for consideration in this revision is as to whether bhathi (air blowing instrument) falls within the category of machinery taxable at 6 per cent under Notification No. ST-7098/X dated 1st October, 1965, or is to be treated as an unclassified item. The assessee is a dealer in hardware, chemicals, etc., and the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification dated 1st October, 1965, observed: "The notification reproduced above relates to machinery and its spare parts. Machinery, according to dictionary meaning, means 'a machine in general or a functioning unit'. The word 'machine' is a well-known term and according to Webster's Dictionary means 'an instrument (as a lever) designed to transmit and modify the application of power, force ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nery. The Bench following the ratio of the aforesaid Full Bench, held that hair clipper is undoubtedly an instrument which transmits force from one point to another and would be covered by the notification in question provided that is not made subject to tax under any other notification issued under section 3-A. No such notification had been brought to the notice of the court and hence it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of these decisions air blowing instrument falls within the category of a machinery because it is an instrument designed to transmit and modify the application of power, force and motion. It transmits energy or force from one point to another. No doubt, it is a simple appliance but none the less comes within the category of machinery within the purview of the notification dated 1st October, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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