https://www.taxtmi.com/caselaws?id=278949 Cigarette shell-and-slide packing machines are classified for octroi purposes by their ordinary and common-parlance meaning. A mechanically operated machine performing a definite commercial packing function remains machinery even if it is not directly used in manufacturing. Entry 50 therefore applies to packing machinery where the goods do not fall within the specifically listed instruments, apparatus or appliances under Entry 52. Classification under the machinery entry results in the lower octroi rate; levy at the higher rate is not justified, requiring reassessment and refund of excess duty with interest. en-us Tue, 10 Aug 1993 00:00:00 +0530 Tue, 26 Feb 2019 15:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278949 Cigarette shell-and-slide packing machines are classified for octroi purposes by their ordinary and common-parlance meaning. A mechanically operated machine performing a definite commercial packing function remains machinery even if it is not directly used in manufacturing. Entry 50 therefore applies to packing machinery where the goods do not fall within the specifically listed instruments, apparatus or appliances under Entry 52. Classification under the machinery entry results in the lower octroi rate; levy at the higher rate is not justified, requiring reassessment and refund of excess duty with interest. Case-Laws Indian Laws Tue, 10 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278949