Broad classification of compressed and cooled air as gases under the tariff entry, excluding residuary treatment.

Compressed air and cooled air were treated as falling within Entry 55 of Part III of Schedule II of the M.P. Vanijyik Kar Adhiniyam, 1994 because the phrase "all types of gases such as Oxygen, Hydrogen etc." was read as broad and illustrative, not exhaustive. Applying ordinary meaning and common parlance in taxing law, air in its compressed or cooled form was regarded as a mixture of gases. The residuary Entry 39 of Part IV did not apply because the goods were specifically covered by Entry 55, so the classification issue was answered in favour of the Revenue.

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Issues: Whether compressed air and cooled air are covered by Entry 55 of Part III of Schedule II of the M.P. Vanijyik Kar Adhiniyam, 1994 as types of gases, or by the residuary Entry 39 of Part IV of Schedule II.

Analysis: Entry 55 uses the words "all types of gases such as Oxygen, Hydrogen etc.", which indicate a broad and illustrative class rather than a narrow closed category. Applying the ordinary meaning of "air" as a mixture of gases and the common parlance approach used in taxing statutes, compressed air and cooled air were treated as falling within the expression "all types of gases". The residuary entry was held inapplicable because the goods were found to be specifically covered by Entry 55.

Conclusion: Compressed air and cooled air are covered by Entry 55 of Part III of Schedule II and are not assessable under the residuary Entry 39; the answer is against the assessee and in favour of the Revenue.

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