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TMI Blog1982 (4) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... l or (vii) any other fuel or power; and parts and accessories of such machinery other than those specifically mentioned in this schedule. During that assessment year, entry 41 as given below was in force only up to 2nd March, 1975. "41. All electrical goods, machinery, instruments, apparatus, appliances, accessories and component parts (either sold as a whole or in parts), including fans, lighting bulbs, electrical earthenwares, porcelain and all other instruments, apparatus, appliances, accessories and component parts, the use of which cannot be had except with the application of electrical energy." With effect from 3rd March, 1975, under the Amendment Act 15 of 1975, entry 41 was split up into many entries, one of which was entry 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectrical grinder falling under entry 41-B. On a whole some reading of all the classes of articles grouped under entry 41-B, it is quite clear that the reference to electrical grinder is only to a grinder which is an electrical appliance of domestic use which is employed to pulverise or act as a wet grinder or to make dough. Merely because the article being dealt in by the assessee is described as a "grinder", it cannot be brought within the classification of electrical grinder under entry 41-B. Entry 41 as it stood amended by Act 15 of 1975, does not refer to any electrical machinery at all and only refers to electrical goods. It is true that before this amendment was brought into being by Act 15 of 1975, entry 41 included electrical mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule, falling within the description "machinery worked by electricity". In the present case, as we have earlier pointed out, the article dealt in by the assessee was belt-grinding machine whose most important machine-part, as well as function, is to act as an abrasive belt or tool, being operated by an electric motor. It is quite appropriate, therefore, to describe this item of machinery as one which is worked by electricity, rather than to describe it is as an electrical machinery in its very nature. In its very nature it is only an abrasive machinery. The Tribunal was in error in holding that the article dealt in by the assessee was either electrical machinery or that it fell within the meaning of entry 41 or that it came w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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