Kumkum classification for auto-sticking bindies prevails over toilet articles when the more specific entry better fits their use.

Plastic auto-sticking bindies were held to fall within the term "kumkum" under Schedule A because the expression was construed by prevailing usage and current conditions, extending beyond powder to liquid, pencil and similar forms. Although the goods could also answer the description of toilet requisites, that did not displace the more specific entry for kumkum. They were therefore treated as kumkum rather than toilet articles under the Bombay Sales Tax Act, 1959.

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Issues: Whether plastic auto-sticking bindies or beauty spots were classifiable as "kumkum" under entry 32 of Schedule A, or as "toilet articles" under entry 7 of Schedule E, of the Bombay Sales Tax Act, 1959.

Analysis: The goods were thin round PVC sheets treated to stick to the forehead and were commonly used by Hindu ladies and girls in the same manner as kumkum. The expression "kumkum" was construed in the light of prevailing usage and current conditions, and its meaning was held to extend beyond powder to liquid, pencil, and similar forms. Although the goods could also be described as toilet requisites, that did not exclude them from the more appropriate and specific tariff entry for kumkum.

Conclusion: The bindies or beauty spots fell within entry 32 of Schedule A as kumkum and not within entry 7 of Schedule E as toilet articles.

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