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TMI Blog2014 (5) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... y forms or in plates, sheets or strips, other forms of rubber, rubber thread and cord - Sub clause (vi) deals with conveyor, transmission or elevator belts or belting of rubber whether combined with any textile material or otherwise - Going by the enumeration therein particularly as regards belting referable to conveyor and transmission belting, it is clear that goods referred under Entry 50 has no relevance to the belts used in automobile, two wheelers or tractors - The enumeration in Entry 50 thus takes its colour from the reference as regards its particular usage. When there is a specific entry with parts and accessories, the reference to the particular goods thus excludes the applicability of general entry on rubber products - Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat upto 11.3.1993, the sale of automobile spare parts were to be assessed under Entry 3 of the First Schedule. From 12.3.1993, the same were assessable under Part D of the I Schedule at the rate of 8%. As far as the sale of fan belts to tractors were concerned, upto 11.3.1993, the same was assessable under Entry 55 of the I Schedule. Thereafter, from 12.3.1993, the same was assessable under Entry 27 Part D of the First Schedule. By reason of reduction in the rate of tax given to the sale of fan belts to the tractors under G.O.P.No.155 CT RE dated 17.3.1990 to 4%, the same attracted levy of tax at 4%. The Revenue, however, took the plea that being rubber products, belts were liable to be assessed at 8% under Item 50(v), Part D of the I Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion belts or conveyor belts. The Tribunal referred to the evidence produced by the assessee from M/s.Fenner (India) Limited, who are manufactures and suppliers of auto belts, fan belts used for cars, buses, lorries, tractors and two wheelers and held that when there is a specific entry as regards parts and accessories of automobiles, tractors and two wheelers, the claim of the Revenue to bring it under the Entry relating to rubber products could not be accepted. The Tribunal further pointed out that 'V' belts could be used only in the motor cars and four wheelers. As far as tractor belts are concerned, it is specifically designed for use in tractors only. Thus, the Tribunal came to the conclusion that for the period prior to 11.3.1993, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicles including motor cars, motor vans, lorries, jeeps, two wheelers etc. On and from 12.3.93, the motor cars, vans, lorries, jeeps with parts and accessories were brought under Entry 43 part D of the I Schedule; scooter and two wheelers with parts and accessories were brought under Entry 30 Part C at 5%. As far as the tractors are concerned, Entry 55 contains specific entry relating to all varieties of tractors and bull dozers, component parts of tractors and bull-dozers and articles (excluding batteries) adopted for use generally as parts and accessories of tractors and bull dozers and tools and implements used therewith. From 12.3.93 onwards Entry 27, Part B under the I Schedule, deal with parts and accessories of tractors taxable at 3% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd transmission belting, it is clear that goods referred under Entry 50 has no relevance to the belts used in automobile, two wheelers or tractors. The enumeration in Entry 50 thus takes its colour from the reference as regards its particular usage. 8. In the circumstances, we do not agree with the submission of the learned Special Government Pleader and hold that when there is a specific entry with parts and accessories, the reference to the particular goods thus excludes the applicability of general entry on rubber products. Thus, going by the nature of enumeration contained in Entry 50 of I Schedule, we do not find any justification to accept the case of the Revenue that the product dealt with by the assessee would fall as a rubber pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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