Tread rubber classification turns on accessory meaning; retreading material falls under the residuary rubber products entry.

Tread rubber used for retreading old tyres was held not to be an accessory to tyres and tubes because an accessory must be only an adjunct or supplementary item that adds to the principal article's convenience, beauty, or effectiveness. As tread rubber is used to renovate worn tyres for reuse and is itself a rubber product not specifically covered elsewhere, it falls within the residuary entry for rubber products rather than the specific entry for tyres, tubes, and accessories. The classification therefore attracted entry 101 and not entry 15, and the turnover relating to tread rubber was assessed accordingly.

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Issues: Whether tread rubber used for retreading old tyres is an accessory to tyres and tubes falling under entry 15 of the First Schedule to the Andhra Pradesh General Sales Tax Act, or a rubber product falling under entry 101 of that Schedule.

Analysis: Entry 15 covers tyres, tubes, and accessories used therewith made of rubber or other material, but an article can be treated as an accessory only if it is an adjunct or additional item that adds to the beauty, convenience, or effectiveness of the principal article. Tread rubber is used to renovate worn tyres for reuse and is not an additional or supplementary item to tyres and tubes. Entry 101, on the other hand, is a residuary entry covering rubber products not specifically mentioned elsewhere. Tread rubber is itself a rubber product and is not specifically covered by entry 15. The classification therefore falls under entry 101 and not entry 15.

Conclusion: Tread rubber is not an accessory under entry 15 and is taxable as a rubber product under entry 101.

Final Conclusion: The turnover relating to tread rubber was rightly assessed under entry 101, and the assessee succeeded in challenging the higher classification and rate applied under entry 15.

Ratio Decidendi: An article is an accessory only when it is an adjunct or supplementary item that adds to the principal article, and where it is itself a rubber product not specifically enumerated elsewhere, it falls under the residuary entry for rubber products.

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