Specific tariff entry prevails over general machinery description for hand pumps classified as water pumps.

A hand pump was treated as a water pump for trade tax classification because the notification contained a specific entry for water pumps and pumping sets, while machinery fell under a general residuary description. The court reasoned that the goods were commonly known as a hand pump and operated by hand, bringing them within the specific water-pump entry. The general machinery entry could not override the specific classification. The result was that the hand pump was liable to tax under the water pumps and pumping sets entry, not under the machinery entry.

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Issues: Whether a hand pump is classifiable as machinery or as a water pump under the relevant trade tax notification.

Analysis: The notification contained a specific entry for water pumps and pumping sets, while machinery was placed under a general residuary description. The hand pump was held to be a water pump operated by hand and commonly known as a hand pump. Since the specific entry for water pumps covered the goods, the general entry for machinery could not apply.

Conclusion: The hand pump was liable to tax under the specific entry for water pumps and pumping sets, not under the machinery entry.

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