Residuary tariff classification governs when a specialised cleaning machine does not answer the description of a specific heading.

An ultrasonic washing machine used to clean and demagnetise ball bearings was held classifiable under the residuary tariff entry because its essential function was removal of foreign particles and demagnetisation, not treatment of metal under the specific heading. The technical description showed that the machine operated through ultrasonic waves, jet washing and related processes, but those functions did not bring it within the goods described in the specific sub-heading. The appellate classification was therefore set aside, and the disputed goods were placed in the residuary sub-heading in favour of Revenue.

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Issues: Whether the ultrasonic washing machine used for cleaning and demagnetising ball bearings was correctly classifiable under sub-heading 8479.81 or under the residuary sub-heading 8479.89 of the Customs Tariff Act.

Analysis: The machine was found to perform cleaning and demagnetising functions through ultrasonic waves, jet washing and related processes. The decision turned on whether these functions amounted to an article used for treating metal, as claimed by the importer, or whether the equipment was only a specialised cleaning machine not covered by the specific heading. On the technical description, the machine's essential function was removal of foreign particles and demagnetisation of bearings, which did not fit the description of goods for treating metal under the specific heading.

Conclusion: The machine was held classifiable under the residuary sub-heading 8479.89 and not under sub-heading 8479.81, in favour of Revenue.

Final Conclusion: The classification adopted by the appellate authority was set aside and the disputed goods were placed in the residuary tariff entry.

Ratio Decidendi: Where a product does not answer the description of a specific tariff entry, its classification falls to be determined under the residuary entry corresponding to its primary function.

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