Textile machinery classification turns on specific use; clearer roller cleaner treated as a part, not a general taxable item.

A textile machine clearer roller cleaner was treated as a special item used only in textile machinery and not as a general-purpose good, so it fell within the specific textile machinery entry at 4% rather than the general 12% rate. The clarification issued under section 28A was also unsustainable because it gave no reasons and did not address the relevant circumstance that similar textile-industry items had been classified as parts or accessories of textile machinery. On that basis, the clarification was quashed and the product remained taxable as a textile machinery part.

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Issues: Whether the product "textile machine clearer roller cleaner" was liable to be treated as a part or accessory of textile machinery taxable at 4% under the textile machinery entry, or as a general item taxable at 12%, and whether the clarification issued under section 28A could be sustained when it contained no reasons.

Analysis: The statutory clarification power under section 28A is binding on assessing authorities, but the impugned clarification was found to be unsustainable because it gave no reasons and did not address the material circumstance that similar textile-industry items had been treated as parts or accessories of textile machinery. Applying the earlier classification principle that goods usable only in textile machinery and not as general goods fall under the specific textile entry, the product was held to be a special item used only in textile machinery. On that basis, it could not be classified under the general entry attracting 12% tax.

Conclusion: The clarification was quashed and the product was held to be taxable as part of textile machinery at 4%.

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