Leather goods classification governs tax rate for sports ball covers; use as sports goods does not exclude them.

Leather covers for volleyballs and footballs fell within the expression "leather goods" under the relevant tax notification, because the entry imposed a special rate on all kinds of leather goods except footwear and contained no separate exclusion for sports goods. Their use as sports accessories did not remove them from that category. Accordingly, the court treated the leather composition and the wording of the notification as decisive and applied the special rate rather than the general rate to the covers during the relevant period.

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Issues: Whether leather covers of volleyballs and footballs were liable to be taxed at the special rate applicable to all kinds of leather goods except footwear, or at the general rate applicable to other goods.

Analysis: The relevant notification imposed a special rate on all kinds of leather goods except footwear. The covers in question were made of leather and, on a proper construction of the entry, fell within the expression "leather goods". The fact that they were used as sports goods did not take them out of the ambit of the leather goods entry, since no separate exclusion for sports goods was provided in the notification. A special rate having been prescribed for the class of leather goods, the goods could not be charged only at the general rate on the ground of their use.

Conclusion: Leather covers of volleyballs and footballs were rightly taxable at 7 per cent during the relevant period and not at the general rate.

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