Classification of oil engine parts turned on tariff wording, not purchaser use, and fell under the residuary entry.

Parts of oil engines sold for use in pumping sets used by agriculturists were held not to fall within entry 12 of Schedule C as components, parts or accessories of agricultural machinery. The entry, as amended, expressly excluded oil engines from the description of agricultural machinery and implements, so parts of oil engines could not be brought within it merely because they were used in pumping sets or for repairs. Classification depended on the wording of the tariff entry, not on the purchaser's identity or the purpose of purchase. The goods therefore fell under the residuary entry 22 of Schedule E, and the classification issue was answered against the assessee.

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Issues: Whether parts of oil engines sold for use in pumping sets used by agriculturists were covered by entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 as components, parts and accessories of agricultural machinery, or whether they fell under the residuary entry 22 of Schedule E.

Analysis: Entry 12, as amended and applicable at the material time, excluded oil engines from the description of agricultural machinery and implements. The words "components, parts and accessories thereof" referred only to the main items actually covered by the entry. Since oil engines were expressly outside the entry, parts of oil engines could not be brought within it merely because they were used in pumping sets sold to agriculturists or for repairing such sets. Classification depended on the language of the entry and not on the identity of the purchaser or the purpose of purchase. The residuary entry applied because the goods were not covered by any specific entry.

Conclusion: Parts of oil engines were not covered by entry 12 of Schedule C and fell under the residuary entry 22 of Schedule E. The question was answered in the negative, against the assessee.

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