Classification of rubber hose pipes under residuary entry where specific pipes and pipe fittings entry did not apply.

Rubber hose pipes were treated as falling outside Entry No. 63 of the 29 May 1967 notification because that entry covered sanitary goods, fittings, pipes and pipe fittings used for fitting and fixing. Applying earlier Division Bench reasoning, the court accepted that rubber hose pipes are not goods used for fitting and fixing and therefore do not answer the specific entry. They were classified under the residuary entry, and the dealer's assessment classification was sustained while the departmental revision failed.

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Issues: Whether rubber hose pipes are covered by Entry No. 63 of the notification dated 29th May, 1967, or fall under the residuary entry.

Analysis: The issue turned on the construction of the specific entry covering all types of sanitary goods and fittings and all types of pipes and pipe fittings. A prior Division Bench decision concerning the same dealer had held that rubber hose pipes are not used for fitting and fixing and therefore do not fall within the specific entry. That reasoning was applied to the present reference.

Conclusion: Rubber hose pipes were held not to be covered by Entry No. 63 and to fall within the residuary entry, in favour of the assessee.

Final Conclusion: The revision filed by the department failed and the assessment classification adopted in favour of the dealer was sustained.

Ratio Decidendi: Rubber hose pipes, not being goods used for fitting and fixing, are not covered by a specific tariff entry referring to pipes and pipe fittings and must be classified under the residuary entry.

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