TaxTMI 
TaxTMI 
2002 (4) TMI 905
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...., 1969? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the said article would not be covered by entry 16(1) of Schedule II, Part A to the said Act even though the article could be used for manufacturing of goods to an extent? 2.. The original applicant had made an application for determination under section 62 of the said Act for determining as to what tax was payable in respect of "electrocom juicer" which the applicant purchased from outside the State of Gujarat and sold within the State. According to the dealer, the said goods were covered by entry 16(1)(ii), Part-A of the said Act because electrocom juicer was machinery used in the manufacture of goods, the goods being juice produ....
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....y 92 of the Second Schedule. On going through the booklet containing specifications of the said article "electrocom juicer" which was a juicer, blender and grinder, the Tribunal noted that the said product was intended to be used for household purposes and that it was a domestic electrical appliance, and therefore, covered by entry 92 of the Second Schedule. The Tribunal held that it was not always necessary that such appliance must be used for household purposes and that if it is capable of being used for household purposes, then it was a domestic appliance. It, therefore, held that the article "electrocom juicer" together with accessories sold by the appellant was covered by entry 92, Schedule II, Part A of the said Act and was liable to ....
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.... any other entry in this or any other Schedule. 41.. Electrical goods (other than those specified in entry 92 in this Schedule) not being machinery used in the manufacture of goods and spare parts and accessories of such machinery. 92.. Domestic electrical appliances including electric fans and fluorescent tubes (including chokes, starters, fixtures, fittings and accessories) and other parts appertaining to such appliances but excluding bulbs." 8.. As noted hereinabove, it was a common ground before the Tribunal that entry 41 was not applicable if the article fell under entry 92. Entry 16(1) deals with machinery used in the manufacture of goods excluding machinery specified in any other entry while entry 92 refers to domestic electrical a....
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....16(1). Such article will nonetheless squarely fall under entry 92 "domestic electrical appliances" which is a specific entry in comparison with entry 16(1) which is of a general nature. Entry 92 does not make any distinction between domestic electrical appliances which may be used just for accomplishing some task, such as a refrigerator which cools the room or a washing machine which may wash the clothes and domestic electrical appliances like electrocom juicer, blender Grinder which may be used for making juice or processing food articles in the kitchen. Merely because such article which is manufactured for being used as a household electrical appliance is put to use for any business purpose, it cannot be said that it ceases to be a domest....