Cement product classification under a specific schedule entry prevails over the residuary entry where cement is an active ingredient.

A premixed product containing sand, cement, additives and fillers, used for binding and filling in asbestos roof fixing and concrete slab repair, was treated as a cement product for sales tax classification. Because it answered the description of a specific schedule entry covering asbestos sheets and products and cement products, including products combined with other materials not elsewhere mentioned, the residuary entry could not apply. The classification principle is that goods falling within a specific entry must be assessed under that entry rather than the residuary head.

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Issues: Whether the product "Roofit Mix" is classifiable as "cement including white cement" or as a cement product under a specific entry in the First Schedule to the Kerala General Sales Tax Act, 1963, and whether it can instead be assessed under the residuary entry.

Analysis: The product was described as a ready-to-use premixed material consisting of sand, cement, special additives and fillers. It was also accepted that the product is used for binding and filling while fixing asbestos roofs and for repair of concrete slabs to prevent leakage. On its composition and use, the product was found to be a cement product falling within the specific entry covering asbestos sheets and products and cement products, including products in combination with other materials not elsewhere mentioned in the Schedule. The residuary entry applies only where no specific entry covers the goods, and therefore could not govern this product.

Conclusion: The product was held to fall under Entry 11 and not under the residuary entry; the assessee's plea for residuary classification was rejected.

Ratio Decidendi: Where a product contains cement as an active ingredient and answers the description of a specific schedule entry as a cement product, it must be classified under that specific entry and not under the residuary entry.

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