2013 (9) TMI 938

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....h Sharma, Advocates For the Respondent: Mr. Shrawan Dogra, Advocate General, with Mr. Romesh Verma, Additional Advocate General ORDER A. M. Khanwilkar, C.J. (Oral) Heard counsel for the parties. 2. The principal question, that arises for consideration is whether entry No. 14 in Schedule II, framed in exercise of powers under Sections 2 & 3 of the Act, is applicable to the case of th....

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....overing import of diesel and Furnace oil and provides for tax at the rate of 7%. It is not possible to countenance the argument of the petitioner that inspite of that specific entry, the product/goods, imported by the petitioner, within the territory of the State of Himachal Pradesh, would be covered by entry No. 14, which, in our opinion, is a residuary entry. We find force in the submission of t....

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....713). A residuary entry can be taken refuge of only in the absence of a specific entry; that is to say, the latter will always prevail over the former [See CCE Vs. Jayant Oil Mills (P) Ltd. (1989) 3 SCC 343: 1989 SCC (Tax) 423, HPL Chemicals Ltd. Vs. CCE (2006) 5 SCC 208, Western India Plywoods Ltd. Vs. Collector of Customs (2005) 12 SCC 731 and CCE Vs. Carrier Aircon Ltd. (2006) 5 SCC 596]" 4.....

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....d Furnace oil is applicable at the rate of 5%. Relying on the Notification, issued on 22nd September, 2012, Annexure P-8, however, the counsel for the petitioner vehemently argued that the department, only after realizing the drawback in the existing provision, decided to expressly exclude the product/goods falling under entry No. 1 by amending entry No. 14 in the following words:- "Government ....