Taxing notification interpretation excludes tin trays from "iron made kitchen utensils" where the entry is construed narrowly.

A taxing notification covering "iron made kitchen utensils and appliances" did not extend to tin trays, because the language specifically referred to goods made of iron and separately distinguished containers made of tin, iron, or steel. On a plain and natural construction, articles made of a different material could not be included by implication where the entry was narrower. The earlier precedent relied on by the Tribunal concerned broader wording and did not decide the present issue. Tin trays were therefore treated as an unclassified item liable to the higher rate, and the Tribunal's contrary view was unsustainable.

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Issues: Whether tin trays were covered by the entry "iron made kitchen utensils and appliances" under the relevant trade tax notification, or whether they remained an unclassified item liable to tax at the higher rate.

Analysis: The dispute concerned the proper construction of the notification governing the rate of tax on tin trays. The earlier precedent relied on by the Tribunal dealt with a different notification that used the expression "wares made of any metal or alloy" and therefore did not decide whether tin trays fall within the narrower phrase "iron made kitchen utensils and appliances". On a plain reading of the 1979 and 1981 notifications, the expression specifically referred to utensils and appliances made of iron, while the text separately mentioned containers made of tin or iron or steel, showing a deliberate distinction between tin and iron. The Tribunal had not recorded a finding that tin trays were actually covered by the relevant entry, and the materials supported the view that they were not so covered and were treated as unclassified.

Conclusion: Tin trays were not covered by the entry "iron made kitchen utensils and appliances" and were to be treated as an unclassified item; the Tribunal's contrary view was unsustainable.

Ratio Decidendi: Where a taxing notification specifically refers to goods made of a particular material, articles made of a different material cannot be included by implication unless the entry so indicates on a fair and natural construction.

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