JUDGMENT - BHARUCHA S.P., J.: - This petition under Article 226 concerns the classification of insulating varnish for the purposes of Octroi under Bombay Municipal Corporation Act, 1888. 2. It is the petitioners' case that the insulating varnish they make is used by industries manufacturing insulated and varnished wires and cables and that it has only this specialised industrial use. According to the petitioners, insulating varnish falls within Entry 22(a) in Class III of Schedule 'H' to the Act Class III is entitled “Articles used for fuel, lighting, washing and industrial use”. Entry 22(a) reads thus: “22(a): Mineral oils of all sorts, diesel oil, petrol, aviation spirit, all kinds of lubricating oils, white oil, spindle oil, furnace oil, Petroleum products, mava oil, sevasol, solvent oil, other fuel oils, oil used as insecticides, natural gasoline, paints, solutions and compositions, Turkey red oil and by-products of mineral oils; but nothing hereinbefore contained shall include kerosene and crude oil.” According to the Corporation, insulating varnish falls within Entry 26 of Class IV. Class IV is entitled “Articles used in the construction of buildings, road and other structures and articles made of wood or cane”. Entry 26 reads thus: “26. Paints, distemper and colour washes used for painting buildings, varnish, boiled linseed oil, turpentine, zinc oxide and red oxide.” 3. It was pointed out by Mr. Nain, learned Counsel for the petitioners, that the petition averred that insulating varnish was incapable of being used in the construction of buildings, roads and other structures and that, there being no affidavit in reply, there was no denial of this averment of fact. In his submission, since insulating varnish was not usable in the construction of buildings, roads and other structures, it could not be classified under Entry 26 but would fall within Entry 212(a). 4. Mr. D'mello, learned Counsel for the respondents, submitted that where an item was mentioned in any entry under Schedule H, that entry was applicable and the heading under which that entry appeared was not relevant. In the alternative, he submitted that, even if the heading was relevant, insulating varnish was put within Entry 26 because it was capable of being used in the construction of buildings, roads and other structures. He said that there was nothing on record which indicated the use to which insulating varnish was put by the buyers thereof. 5. In the alternative, he submitted that, even if the heading was relevant, insulating varnish was put within Entry 26 because it was capable of being used in the construction of buildings, roads and other structures. He said that there was nothing on record which indicated the use to which insulating varnish was put by the buyers thereof. 5. Inasmuch as there is an averment in the petition that insulating varnish has the specialised use of being utilised in the manufacture of insulated wires and cables and that is not usable in the construction of buildings, roads and other structures and inasmuch as there is no denial of this, I must proceed upon the assumption that this averment is correct. 6. The next question that arises is: do the headings govern the interpretation of the entries that appear thereunder? Before I go to the authorities that Mr. Nain showed me, it appears to me, on first principle, that the entries must necessarily be governed by the headings under which they appear. Thus, for example, the item mentioned in the entries which they appear. Thus, for example, the item mentioned in the entries under Class III can be classified thereunder only if they are articles which are used or are capable of being used for fuel, lighting, washing and industrial use. On the other hand, though an entry may make mention of an item but in the item under classification is not used or capable of being used for the purpose specified in the heading under which that entry appear, then that item cannot be classified under that entry. 7. In an unreported judgment of Vaidya, J., dated 30th April, 1974 in First Appeal No. 755 of 1967, (Bombay Municipal Corporation v. Glaxo Laboratories (I) Ltd.), the learned Judge held that the legislature thought it necessary to specify classes mentioned in the headings to qualify the entries that followed them. The headings were part and parcel of the entries that followed them. The headings were part and parcel of the entries. The entries could not be read without the classes and the classes could not be read without the entries. 8. In (M/s. Onkarmal Radhakishan v. State of Madhya Pradesh)2, 1979 M.P.L.J. 538, learned Single Judge was concerned with the Schedule under the Madhya Pradesh Agricultural Produce Markets Act, 1960. The fourth heading under that Schedule read. “Oils-seeds and edible oils”. The entries could not be read without the classes and the classes could not be read without the entries. 8. In (M/s. Onkarmal Radhakishan v. State of Madhya Pradesh)2, 1979 M.P.L.J. 538, learned Single Judge was concerned with the Schedule under the Madhya Pradesh Agricultural Produce Markets Act, 1960. The fourth heading under that Schedule read. “Oils-seeds and edible oils”. Different seeds were mentioned thereunder. The learned Judge said that oil from those seeds was not actually mentioned in the entries. All the same, the heading assigned to the entry seemed to bring in edible oils as 'agricultural produce' within the meaning of the statute. Under those circumstances, the heading assumed significance. A heading was in the nature of preamble. It could not be said that it was just a convenient mode to group together various seeds which the legislature intended to bring within the term 'agricultural produce'. In fact, the heading was the key opening the mind and led to the interpretation of the entries. The learned Judge relied upon a passage in Maxwell on the Interpretation of Statues. (In the 12th edn. It is to be found at page 11.) It reads: “The headings prefixed to sections or sets of sections in some modern statutes are regarded as preambles to those sections. They cannot control the plain words of the statute, but they may explain ambiguous words .. ..”. 9. In the light of the aforesaid, I am enable to accept the submission made on behalf of the Corporation that the headings must be ignored in interpreting the Schedule. Insulating varnish, being incapable of being used in the construction of buildings, roads and other structures. Entry 26 of Class IV of the Schedule cannot apply to it. 10. Class III, within which Entry 22(a) falls, applies to articles used for fuel, lighting, washing and industrial use. A varnish used in the manufacture of insulated and varnished wires and cables can be said to fall within the scope of that heading and also within the words 'paints, solutions and compositions' in Entry 22(a). 11. The petition is, accordingly, made absolute in terms of Prayer (a). No order as to costs. 12. Rule accordingly. 13. The bank guarantee given by the petitioners pursuant to the interim order in the petition to stand discharged on the expiry of three seeks from to-day. Rule accordingly. -----