Specific tariff entry prevails over general classification for brass worship utensils under trade tax law.

Goods manufactured as Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota were held to be utensils made of brass rather than art brass wares for tax classification under the U.P. Trade Tax Act. The court applied the settled rule that a specific tariff entry prevails over a broader general entry, and treated the specific brass-utensil description as controlling because the goods were brass articles used for worship and squarely fit that entry. Their artistic appearance did not alter their true character, and the revision was dismissed.

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Issues: Whether the goods manufactured by the dealer, namely Shivling Kandhari, Paandeep, Amar Daan, Agar Daan and Kalyani Lota, were classifiable as art brass wares or as utensils made of brass for the purpose of tax under the U.P. Trade Tax Act.

Analysis: The entry for art brass wares was a general entry covering artistic brass articles, while the entry for utensils made of brass was a specific entry introduced in the relevant notifications and later separately rate-adjusted. The goods in dispute were found to be utensils used for worship and made of brass. Applying the settled principle that a specific entry prevails over a general entry, the more specific classification had to be preferred. The general artistic appearance of the goods did not displace their true character as brass utensils where a direct entry existed for that description.

Conclusion: The goods were rightly classifiable as utensils made of brass and not as art brass wares; the revision was dismissed.

Ratio Decidendi: When goods squarely fall within a specific tariff or taxing entry, that entry must be applied in preference to a broader general entry.

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