Specific camera entry prevails over machinery classification for an industrial process camera, with classification upheld for Revenue.

An industrial camera used as a process camera was treated as a camera by function and character, so it fell within the specific entry for photographic and other cameras in Schedule IIA to the Gujarat Sales Tax Act, 1969. The Court held that the mere fact that the goods could also be described as machinery did not displace the more specific camera entry. The Tribunal therefore erred in classifying the item under the machinery entry, and the classification was upheld under entry 75 in favour of the Revenue.

---

---

Issues: Whether an industrial camera manufactured as a process camera fell under entry 16(1) of Schedule IIA to the Gujarat Sales Tax Act, 1969 as machinery or under entry 75 as photographic and other cameras.

Analysis: The goods were found to be industrial cameras in function and character. Entry 75 specifically covered photographic and other cameras, enlargers, lenses, paper, films and plates required for use therewith and spare parts and accessories thereof. The Court held that merely because the item could also be described as machinery, it did not cease to fall within the specific camera entry. The Tribunal had therefore erred in treating the goods as machinery under entry 16(1).

Conclusion: The industrial camera was held to be classifiable under entry 75 of Schedule IIA and not under entry 16(1); the question was answered in favour of the Revenue.

---