Specific entry controls octroi taxability; zinc oxide remained liable because it was expressly named in the schedule.

Zinc oxide imported into Greater Bombay was held liable to octroi under Section 192(1) of the Bombay Municipal Corporation Act because it was expressly named in Schedule H, Item 26. The Court treated the class heading in Schedule H as only an index and held that it could not narrow the plain meaning of the specific entry. The fact that zinc oxide was used in small quantity as a component of paint did not affect taxability, since the relevant test was whether the article was enumerated for octroi. The levy was upheld and the appeals failed.

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Issues: Whether zinc oxide imported into Greater Bombay was liable to octroi under Section 192(1) of the Bombay Municipal Corporation Act read with Schedule H, Item 26, and whether the class heading in Schedule H controlled the taxability of the specific article.

Analysis: Section 192(1) levied octroi on articles specifically mentioned in Schedule H. Zinc oxide was expressly included in Item 26 of Class IV. The class heading was only a convenient index and could not restrict the plain scope of the entry when the article itself was clearly named. The fact that zinc oxide was used in small quantity as a component of paint did not alter its inclusion in the Schedule, since the relevant inquiry was whether the article was enumerated for octroi and not the quantum or dominant end-use of the material.

Conclusion: Zinc oxide was liable to octroi, and the class heading did not exclude it from taxability.

Final Conclusion: The appeals failed, and the levy of octroi on zinc oxide was upheld.

Ratio Decidendi: Where a taxing schedule expressly names an article, the levy attaches according to the specific entry, and a class heading cannot cut down the plain scope of that entry.

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