Specific classification prevails for textile machinery accessories, keeping rubber-composition belts under the machinery entry for concessional tax treatment.

Belts sold as accessories of textile machinery were classified as parts and accessories of machinery rather than under the specific rubber-products entry. The Madras HC note states that the rubber entry covered conveyor, transmission or elevator belts of rubber, including those combined with textile material, but remained a specific entry for rubber products. By contrast, the machinery entry expressly covered machinery and its parts and accessories. Applying the rule that a specific entry for the actual goods prevails over a more general entry based on composition, the belts were treated as eligible for concessional tax as textile machinery accessories, and the tax revision failed.

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Issues: Whether beltings sold as accessories of textile machinery were taxable under the specific rubber-products entry or were entitled to concessional tax treatment as parts and accessories of textile machinery under the machinery entry.

Analysis: Entry 50(vi) covered conveyor, transmission or elevator belts or belting of rubber, including those combined with textile material, but it was a specific entry for rubber products. Entry 35 was a specific entry for machinery of all kinds and also covered parts and accessories of machinery. Since the assessee dealt in textile machinery and the belts in question were accessories of such machinery, the item could not be classified under the general rubber-products entry merely because the goods were made of rubber or combined with textile material. The settled rule of classification required the specific entry applicable to the assessee's goods to prevail over the more general entry.

Conclusion: The belts were rightly treated as parts and accessories of textile machinery eligible for concessional tax, and the revision was dismissed.

Final Conclusion: The assessee succeeded on the classification issue, and the tax revision failed with the levy and penalty set aside by the Tribunal remaining undisturbed.

Ratio Decidendi: Where goods answer a specific entry as parts and accessories of machinery, they cannot be brought under a general entry for rubber products merely because of their composition.

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