Ornamental metalware must be primarily decorative; metal trophies and mementoes were held outside the entry.

Trophies, shields, crests and mementoes made of metal were construed in their ordinary commercial sense, and articles qualify as "ornamental metalware" only if their primary purpose is decoration. Because these items were ordinarily bought to commemorate achievements, events or distinctions, their commemorative character was dominant and any decorative value was incidental. They therefore did not fall within entry 13 of Schedule E to the Bombay Sales Tax Act, 1959, and were assessable under the residuary entry instead.

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Issues: Whether trophies, shields, crests and mementoes manufactured of metal are covered by the expression "ornamental metalware" in entry 13 of Schedule E to the Bombay Sales Tax Act, 1959, or fall under the residuary entry.

Analysis: The expression "ornamental metalware" was construed according to its ordinary commercial meaning. An article is ornamental, in common parlance, if its primary purpose is decoration. The articles in question were made of metal and had artistic value, but they were ordinarily purchased to commemorate achievements, events or distinctions, and not to be used as decorative articles in the home. Their commemorative character was the dominant feature, while any decorative value was incidental. In those circumstances, they did not answer the description of ornamental metalware, and the residuary entry applied.

Conclusion: The articles were not covered by entry 13 of Schedule E and were correctly held to fall outside "ornamental metalware".

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