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TMI Blog2016 (7) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1969?” Held that:- an article manufactured to serve as a part of a particular kind of apparatus would not cease to be covered by the intended entry simply because it is capable of being used for any other purpose. In the present case, the product in question is of stainless steel and shall fall under Entry 132(iv). We are of the view that the Tribunal has erred in classifying the product in question in the residuary clause i.e. Entry No. 195. Considering the customized manufacturing undertaken by the assessee, the product could not be put to any other use. Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of manufacturing wire mesh made by weaving of different gauges of stainless steel wire on wire weaving looms and also demister pads and knitnesh column packaging pads which are tailor made items prepared out of wire netting (wire mesh) of stainless steel. The applicant made an application under section 62 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Act') on 16.01.1996 to determine the rate of tax payable on the sale of the above product. The Deputy Commissioner of Sales Tax passed an order u/s 62 of the Act holding that the items have multipurpose use and therefore are covered by item 'hardware' and therefore it is required to be treated as covered by residuary entry 195 of Schedule II Part A of the Act which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned as per specification and used in distillation column and that wire mesh product is also of stainless steel wires which are woven on wire weaving looms. 4.2 Mr. Bhatt contended that the products in question are used for machinery and are made of stainless steel and therefore it would be covered by entry 182(iv) or at the most entry 55 which is related to spare parts and accessories of machinery but it cannot be covered by residuary entry 195 as it being a hardware product for which there is no separate entry. In support of his submissions, Mr. Bhatt has relied upon a decision of the Apex Court in the case of M/s. Annapurna Carbon Industries C. vs. State of Andhra Pradesh reported in (1976) 2 SCC 273 and submitted that accessories are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of the schedule in making the entry in each case. The best guide to their intentions is the language actually employed by them. 10. We find that the term "accessories" is used in the schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word accessory is used is given in Webster's Third New International Dictionary as follows: An object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else. Other meanings given there are: "supplementary or secondary to something of greater or primary importance"; "additional"; "any of several mechanical devices that assist in operating or con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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