Machinery parts classification for hair clipper components upheld as nuts and bolts taxed as machinery goods.

Nuts and bolts manufactured for hair clippers were treated as machinery parts under the relevant sales tax notification. The Court applied the classification principle used for machinery components and rejected the view that such goods were merely hardware. It held that hair clippers are machinery, so parts manufactured specifically for them are components of machinery and taxable accordingly in favour of the department.

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Issues: Whether nuts and bolts manufactured for hair clippers were machinery parts within the meaning of Notification No. ST-7098/X-1012-1965 dated 1st October, 1965.

Analysis: The question turned on whether hair clippers could be regarded as machinery. The earlier view that nuts and bolts for sewing machines were machinery parts was not extended to hair clippers by the revising authority, which treated the latter as hardware. The Court applied the same classification principle to the goods used in hair clippers and held that, since hair clippers are machinery, the nuts and bolts manufactured for them are components of machinery and not hardware.

Conclusion: The nuts and bolts manufactured for hair clippers are machinery parts and are to be taxed as such, in favour of the department.

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