Sports goods classification extends to rubber bladders used in footballs; clarificatory amendment confirms original entry scope.

Rubber bladders used in footballs were held to fall within the entry for goods for indoor or outdoor games or sports because they were connected with the sporting use of footballs and the entry had to be given its plain scope. The fact that the bladder was not itself directly played with did not exclude it from the sports goods category. A later amendment expressly mentioning rubber bladders was treated as clarificatory, confirming rather than changing the original meaning of the entry. Accordingly, the goods were classifiable as sports goods and not as unclassified goods.

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Issues: Whether rubber bladders used in footballs fall within the notification entry for goods for indoor or outdoor games or sports, and are taxable as sports goods rather than as unclassified goods.

Analysis: The rubber bladder manufactured and sold by the dealer was used in footballs for inflating them and was therefore connected with an outdoor game or sport. The scope of the entry covering goods for indoor or outdoor games or sports could not be cut down by the view that a bladder by itself is not played with directly. The later amendment specifically mentioning rubber bladders was treated as clarificatory, and not as showing that such bladders were outside the entry earlier. The relevant year had to be decided on the wording of the entry as it then stood, and that wording supported inclusion of the goods within the sports goods entry.

Conclusion: Rubber bladders used in footballs were classifiable as goods for indoor or outdoor games or sports and not as unclassified goods.

Ratio Decidendi: A taxing entry for goods for indoor or outdoor games or sports must be construed according to its plain scope, and a clarificatory amendment may confirm, but does not necessarily alter, the meaning of the entry as it originally stood.

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