Strict construction of taxing entries excluded mixed-fibre garments from woollen goods classification under the higher tax rate.

A taxing entry must be construed in its clear and ordinary sense: woollen goods described in the notification did not extend to articles made of 90 per cent wool and 10 per cent nylon. Because the entry contained no indication that mixed-fibre articles were included, the goods could not be treated as woollen goods merely due to their predominant wool content or winter use. They were therefore classifiable only as unclassified goods at the lower rate, and the assessee succeeded on classification.

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Issues: Whether woollen jursi and hose topas containing 90 per cent wool and 10 per cent nylon were taxable as woollen goods at 6 per cent or as unclassified items at 3 per cent.

Analysis: The relevant notification under section 3-A covered only woollen goods and did not indicate an intention to include articles made of wool mixed with nylon or other materials. The entry was clear and unambiguous, so it had to be understood in its ordinary sense. On that construction, articles containing 10 per cent nylon could not be treated as woollen goods merely because they were predominantly woollen in character or used in winter. The revising authority therefore committed no error in holding that the items did not fall within the higher-taxed entry.

Conclusion: The items were not taxable as woollen goods at 6 per cent and were liable only as unclassified goods at 3 per cent, in favour of the assessee.

Final Conclusion: The revision was unsuccessful, and the assessment against the lower rate classification stood undisturbed.

Ratio Decidendi: A taxing entry must be construed according to its clear and ordinary meaning, and articles containing mixed materials are not covered by a description limited to goods made of wool unless the entry expressly so provides.

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