Common parlance governs tax classification of machinery; a commercial packing machine falls within machinery unless specifically excluded.

In construing municipal taxing entries, the ordinary and common parlance meaning of the goods governs classification. A shell and slide cigarette packing machine used in industrial and commercial packing was treated as machinery because it performed a definite mechanical function and was not covered by the specific items listed under Entry 52. On that basis, it fell under Entry 50 rather than instruments, apparatus or appliances, and the higher octroi classification was found unjustified. The note also states that the dispute turned on interpretation of the taxing entry and did not require expert evidence.

---

---

Issues: Whether the cigarette packing machine was classifiable as machinery under Entry 50 of Schedule H to the Bombay Municipal Corporation Act or as instruments, apparatus and appliances under Entry 52, and whether the higher octroi and denial of refund were justified.

Analysis: Entry 50 covered machinery and all other machinery not specifically provided for, while Entry 52 dealt with instruments, apparatus, appliances and specified items such as sewing machines, clocks, radio and photographic equipment. The machine in question was a shell and slide packing machine used in the industrial and commercial sense as packing machinery, and it did not answer the description of any item in Entry 52. The Court applied the ordinary meaning of machinery and the common parlance approach, holding that a machine need not be used directly in manufacturing to remain machinery; it is enough that it performs a definite and specific function by mechanical operation. The objections based on writ jurisdiction and alternative remedy were rejected as the dispute involved interpretation of a taxing entry and not a disputed question requiring expert evidence.

Conclusion: The machine was held to be machinery under Entry 50, not instruments or appliances under Entry 52, and the higher octroi levy was held to be unlawful.

Final Conclusion: The petitioners were entitled to reassessment at the lower octroi rate and refund of the excess duty with interest.

Ratio Decidendi: In construing a taxing classification entry, the ordinary and common parlance meaning of the goods governs, and a mechanically operated commercial packing machine falls within machinery unless it is specifically excluded by a more specific entry.

---