Restrictive tariff entries mean unlisted cycle parts fall under the residuary entry when no specific item applies.

A tariff entry that names only specified articles is restrictive, not illustrative, so its scope cannot be expanded by presumed legislative intention when the language is clear. Spokes, nipples and washers were not specifically covered by Item 35 of the Central Excise Tariff as parts of cycles and did not fall within any other specific entry. They were therefore classifiable under the residuary Item 68, and the claim for classification under Item 35 was rejected.

---

---

Issues: Whether spokes, nipples and washers were classifiable under Item 35 of the Central Excise Tariff as parts of cycles, or under the residuary Item 68.

Analysis: The expression used in Item 35 was held to be restrictive and not illustrative. The named articles in that item were only free wheels and rims, and the scope of the entry could not be expanded by reference to presumed legislative intention when the language of the tariff entry was clear. Since spokes, nipples and washers were not specifically covered by Item 35 or any other specific item, they fell within the residuary entry.

Conclusion: The classification under Item 68 was upheld and the claim for Item 35 was rejected.

Final Conclusion: The appeal failed, and the departmental classification of the goods under the residuary tariff entry stood confirmed.

Ratio Decidendi: Where a tariff entry names only specified articles, the expression is restrictive, and goods not specifically covered by that entry are classifiable under the residuary entry if no other specific item applies.

---