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TMI Blog2014 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... mbined with any textile material or otherwise. On the above-said fact, when the assessee is a dealer in textile machinery and the item in question dealt with by the assessee is an accessory to the textile machinery, we have no hesitation in confirming the order of the Tribunal - Decided against Revenue. - Tax Case (Revision) No.603 of 2006 - - - Dated:- 23-6-2011 - Chitra Venkataraman And P. P. S. Janarathana Raja,JJ. For the Petitioner : Mr. R. Sivaraman, Spl. G. P. (Tax) For the Respondent : Mr. P. V. Sudhakar for Mr. Chandran ORDER (The Order of the Court was made by Chitra Venkataraman, J. ) As against the common order of the Tribunal relating to the two assessees, the present revision is filed as regards the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to assess the sales of belts under the Entry viz., 50 (vi) of Part 'D' assessable at 8% as a rubber product. The relevant entry viz., Entry 50 (vi) of Part 'D" reads as follows:- "50 Rubber latex compound and rubber products (excluding pharmaceutical and surgical products) namely:- (vi) Conveyor, transmission or elevator belts or belting of rubber-whether combined with any textile material or otherwise" Aggrieved by the rejection of claim of the concession and imposing levy at 8%, the assessee filed appeal before the Appellate Assistant Commissioner, who, confirmed the assessment holding that when there is specific entry for belting, the same could not be classified under Textile Machinery. The Appellate Assistant Commissioner re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssories, the mere fact that belts dealt with accessories of textile machineries are made of rubber or rubber compounds or combined with any textile material or otherwise, by itself, would not justify an assessment, bringing the item in question under Item 50, relating to rubber products. 6. It is a well settled proposition of law that when there is a specific Entry to deal with an item in question, one cannot bring the said item under a general Entry. It is admitted by the Revenue that the assessee is a dealer in textile machinery, parts and accessories and the assessee is not dealing in a general goods, namely, conveyor transmission or elevator belts or dealing in rubber, whether combined with any textile material or otherwise. On the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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