Specific notification prevails over general metal entry: brass scrap falls outside the broader taxation schedule.

Brass scrap was treated as covered by earlier specific notifications dealing with scrap for melting and brassware materials, including metals such as copper, tin, nickel and zinc, rather than by the later general entry for minerals, ores, metals and alloys. The legal principle applied was that a specific notification governing a distinct class of goods prevails over a broader residuary or general entry. On that basis, brass scrap could not be taxed under the general schedule entry in the 30 May 1975 notification.

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Issues: Whether brass scrap was taxable under entry No. 1 of the schedule to Notification No. ST-II-4949/X-10(2)-74 dated 30th May, 1975, or whether it fell under the specific notifications relating to scrap and brassware materials.

Analysis: The disputed turnover related to brass scraps. Entry No. 1 of the 30th May, 1975 notification covered all kinds of minerals, ores, metals and alloys except those included in any other notification issued under the Act, and it applied to sales by the manufacturer or importer. A prior notification dated 15th November, 1971 specifically dealt with scrap meant for melting and sheets and circles meant for making brasswares containing copper, tin, nickel or zinc. That notification was later superseded by the notification dated 1st December, 1973, which continued to cover copper, tin, zinc, nickel and scraps containing those metals, including sheets and circles used in the manufacture of brasswares. Since brass scrap was covered by the specific notifications, it could not be brought within the general entry in the 30th May, 1975 notification.

Conclusion: Brass scrap was not taxable under entry No. 1 of the schedule to Notification No. ST-II-4949/X-10(2)-74 dated 30th May, 1975, and the revisions failed.

Ratio Decidendi: Where a specific notification governs a particular class of goods, the goods cannot be taxed under a general residuary or broader entry covering metals and alloys.

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