1988 (6) TMI 308

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....ision case is under which entry of which Schedule are the several goods mentioned hereinafter taxable. The first goods concerned are transmission beltings. The department's contention was that transmission beltings are chargeable as general goods under section 5(1) of the Act and not under entry 5 of the IV Schedule (exempted goods). We have held in a recent case in T.R.C. No. 62 of 1985 dis....

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....ber or other materials." Entry 2(xiv) of the Third Schedule in so far as it is relevant reads as follows: "Wheels, tyres, axles and wheel sets." We may mention here that entry 50 of the First Schedule was amended on 17th January, 1978 and the amended entry reads thus: "Tractors, bulldozers and parts and accessories thereof including trailers and tyres and tubes made of rubber or other materi....

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....thin entry 50 of the First Schedule. If they did not fall within entry 50 of the First Schedule, they naturally fell under entry 2(xiv) of the Third Schedule. This is the opinion expressed by the Tribunal and we agree with it. The third goods concerned herein are animal drawn vehicle wheels, axles and trolley. Having regard to the nature of goods concerned herein which is set out in para 2 of t....