Instrument Cooling Fan Taxed Under Telecommunication Equipment in Schedule II, Not Residuary Clause.

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....Rate of Tax - Classification - Instrument Cooling Fan - It is a settled principle of law that if an item or entry clearly comes under one of the Schedules given in the fiscal law, where the rate of tax is to be determined, then it should not be relegated to the residuary clause. In this case the goods in question is categorically a part of telecommunication equipment and therefore it could have been charged only under entry no. 3 of Schedule II and not under the residuary clause.....