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Issues: Whether small nails used as shoe material were taxable as hardware under Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961.
Analysis: The expression "hardware" was construed in the light of earlier Division Bench decisions which had treated hardware as covering small items of base metals ordinarily understood in trade usage, and nails had already been brought within that description. The question was answered by applying that settled understanding of the trade and the notification.
Conclusion: Small nails used as shoe material were taxable as hardware under the notification, in favour of the Revenue.
Ratio Decidendi: Where a commodity falls within the ordinary trade understanding of hardware, it is taxable as hardware under the relevant notification.
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