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TMI Blog1996 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and not along with motor vehicles in sub-entry (1). A flap being an accessory of an article falling under sub-entry (2) cannot be classified as an accessory of an article falling in sub-entry (1). Appeal allowed. - Civil Appeal No. 4821 of 1996 with 4822 to 4825 of 1996 - - - Dated:- 25-3-1996 - B.P. Jeevan Reddy and Suhas C. Sen, JJ. D.V. Sehgal, Senior Advocate (R.B. Misra, Advocate, with him), for the respondent. Harish N. Salve, Senior Advocate (Kailash Vasudev, Advocate, with him), for the appellant. [Judgment per : Suhas C. Sen, J.]. - Special leave granted. 2. In this case we have to decide whether "rubber flaps" manufactured by the appellant can be classified under sub-entry (2) of entry 43 in the Schedule to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument of the assessee that the flaps were used between the wheel rim and the tyre tube of bus, trucks and other heavy vehicles, rubber flaps were manufactured from rubber and that the assessee had treated flaps taxable as unclassified item in the category of rubber products. The Tribunal also took note of the two judgments placed before it but distinguished them on facts. It was pointed out that in the case of Modi Rubber Ltd. v. State of Kerala (1991) 81 STC 225, the Kerala High Court held that rubber flaps came under the category of "rubber products". But in the Uttar Pradesh Act, there was no separate classification of rubber products as taxable goods. Hence no decision about taxability of rubber flaps could be taken in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t do not fall under any of the specific heads in the Schedule and, therefore, the only way to tax rubber flaps is by taking recourse to sub-clause (e) of Section 3A(1). 8.Entry 43 of the Schedule is in two parts. The first part [sub-entry (1)] deals with motor vehicles. Motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, mopeds, motor trucks, jeeps, station wagons, chassis of motor vehicles, etc., have all been included in this sub-entry. The second part [sub-entry (2)] relates to components, parts and accessories of vehicles mentioned in sub-entry (1) including tyres, tubes, batteries and certain types of trailers. 9.Whether "rubber flap" can at all be treated as an accessory is a debatable issue. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flaps" can hardly be described as an accessory of a vehicle. Meaning of "accessory", according to the Webster Comprehensive Dictionary, International Edition, is "a person or thing that aids subordinately; an adjunct; appurtenance; accompaniment". The "rubber flap", which is used to protect the tubes of the tyres, is not an adjunct, appurtenance or accompaniment to a motor vehicle. At the highest, it can be said that it increases the life of a tube by keeping it away from direct contact with the rim of a wheel. Sub-entry (1) does not include tyres and tubes or any other component, part or accessory within the description of "motor vehicles". Tyres and tubes have been specifically and separately mentioned in sub-entry (2) along with "compon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 5. 15." 13. Dealing with entry 138, it was observed by the Court : "Counsel for the Revenue submitted that rubber flaps manufactured and sold by the revision-petitioner are accessories of the spare parts of motor vehicles, specified in entry 138 of the First Schedule to the KGST Act. We are of the view that entry 138 refers to motor vehicles, motor vessels, motor engines, etc., and spare parts and accessories thereof, which means spare parts of motor vehicles, motor vessels, motor engines, etc. The words, 'accessories thereof' in entry 138 of the First Schedule have reference to motor vehicles, motor engines, etc., and not the 'spare parts', immediately preceding the words occurring in the entry. The Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1). A flap being an accessory of an article falling under sub-entry (2) cannot be classified as an accessory of an article falling in sub-entry (1). 16. At the conclusion of the hearing of the case, we were referred to some amendments made in sub-entry (1) which does not have any material bearing on the dispute raised in this case. It is not necessary to refer to these amendments. 17. We are of the view that this appeal must succeed and is allowed. The judgment of the High Court dated January 18, 1994 is set aside. There will be no order as to costs. Civil Appeal Nos. 4822 to 4825 of 1996 [arising out of S.L.Ps. (C) Nos. 11306, 11307, 11308 and 11309 of 1994]. 18. Special leave granted. 19. In view of our judgment in Civil Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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