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TMI Blog2006 (8) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not as art brass ware despite the fact that the dealer was registered for manufacturing of art brass ware only? 2. Dealer/Opposite Party (hereinafter referred to as the Dealer ) is a Karkhaneydar and owns Furnaces for manufacturing of various items made of Brass. It was found that during the year under consideration, dealer manufactured and sold Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota, etc. These goods appear to have been manufactured by casting process and after finishing and polishing, were sold. The Assessing Authority treated the aforesaid items namely Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota, etc. as a Art Brassware and levied tax @ 10%. The claim of dealer was that the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties and perused the order of Tribunal and the authorities below. 6. It is useful to refer the Notifications relating to the Art Brass-wares and Utensils made of Brass. 7. The relevant portion of Notification No. ST-6750, dated 1-10-1985 is reproduced below :- In exercise of the powers under clause (d) of sub-section (1) of Section 3A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to made with effect from October 1, 1985, the following amendments in Government Notification No. ST-II-5784/X-10 (1)-80-U.P. Act 15/48-Order-81, dated September 7, 1981 : AMENDMENTS In the Schedule to the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metal (Phool) or German silver and parts thereof. First sale by the dealer other than Karkh-nedar as defined by the State Government by Notification from time to time or sale by the importer. 8% Here also Hindi version of Art Brassware is Pital Kay Kalatmak Patra 9. The aforesaid Notification has been further amended by the Notification No. TT-2-3402/11-9-116/94-U.P. Act-15/48-Order-94, dated 1-10-1994, by which, the entry of Utensils made of Brass Bronze (Kansa) Bell Metal (Phool) or German Silver and parts thereof has been made taxable @ 4%. 10. Now the question for consideration is whether the item in dispute namely Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh reported in (2006) 5 Supreme Court Cases 208 = 2006 (197) E.L.T. 324 (S.C.), the Apex Court held that the specific entry is to be preferred over the residuary entry. 14. In the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. reported in 1995 (3) SCC page 454 = 1995 (77) E.L.T. 23 (S.C.). Apex Court held that the residuary can be resorted to only when even a liberal construction of the specific headings is not capable of covering the goods in question. 15. For the reasons stated above, in my view, item in dispute namely Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota, etc. being Utensils made of Brass used in the worship, is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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