Domestic electrical appliance classification prevails for household juicer, blender and grinder despite incidental business use.

An electrocom juicer, blender and grinder designed for household kitchen use was treated as a domestic electrical appliance because the classification test turns on whether the article is generally used for household purposes, not on every actual use. Incidental non-domestic or business use did not alter that character. The appliance therefore fell within entry 92 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969, and not within entry 16(1) for machinery used in the manufacture of goods, because the specific domestic appliance entry prevailed over the more general manufacturing entry.

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Issues: (i) Whether an electrocom juicer, blender and grinder is a domestic electrical appliance covered by entry 92 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969. (ii) Whether the same article falls under entry 16(1) as machinery used in the manufacture of goods.

Issue (i): Whether an electrocom juicer, blender and grinder is a domestic electrical appliance covered by entry 92 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969.

Analysis: The product literature showed that the article was designed to function as a juicer, blender and grinder for household kitchen use. The relevant test was whether the article is of a kind generally used for household purposes, not whether it is actually used in a home in every case. An appliance does not cease to be domestic merely because it may also be put to some non-domestic or business use.

Conclusion: The article is a domestic electrical appliance covered by entry 92 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969.

Issue (ii): Whether the same article falls under entry 16(1) as machinery used in the manufacture of goods.

Analysis: Entry 16(1) applies to machinery used in the manufacture of goods, while entry 92 specifically covers domestic electrical appliances. Even if the article can extract juice or process food articles, such incidental capability does not convert a household electrical appliance into machinery used in manufacture. A specific entry prevails over a general entry where the article squarely answers the specific description.

Conclusion: The article does not fall under entry 16(1) of Schedule II, Part A of the Gujarat Sales Tax Act, 1969.

Final Conclusion: The reference was answered against the assessee and the classification under entry 92 was upheld.

Ratio Decidendi: An electrical appliance of a kind generally used for household purposes remains a domestic electrical appliance for sales tax classification even if it can incidentally be used to prepare goods, and such incidental capability does not make it machinery used in the manufacture of goods when a specific entry directly covers it.

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