Commercial classification of insulating tape follows dominant use and common parlance, placing it within the specific insulator entry.

Steel grip insulating tape is classifiable as an insulator under Entry 50 of Part II of Schedule II of the Madhya Pradesh Value Added Tax Act, 2002, because its dominant function is to insulate electrical wires and prevent current flow. Classification must be determined by the commodity's nature, characteristics, marketability and use, read in common parlance, rather than technical composition alone. Where a specific entry directly covers the product, the residuary entry cannot be invoked. On that basis, the product falls within the specific insulator entry and not the residuary category.

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Issues: Whether steel grip insulating tape is classifiable as an "insulator" under Entry 50 of Part II of Schedule II of the Madhya Pradesh Value Added Tax Act, 2002 or under the residuary entry in Part IV of Schedule II.

Analysis: The product's dominant and primary function is to insulate electrical wires and prevent the flow of current. Its commercial identity is therefore determined by its functional character and common parlance understanding, not by its technical composition alone. Where a specific entry directly covers the commodity, recourse to a residuary entry is impermissible. The classification determination under Section 70 had to be based on the commodity's nature, characteristics, marketability and use, and the product answered the description of an insulator rather than a general electrical good.

Conclusion: The product is classifiable under Entry 50 of Part II of Schedule II as an insulator and not under the residuary entry.

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