Specific tariff classification for tea machinery prevailed over the residuary heading, confirming classification under Heading 84.33.

Tea machinery was treated as machinery used for processing agricultural produce and therefore fell under Heading 84.33, which specifically covers machinery for cleaning, sorting or grading agricultural produce. Heading 84.38 was only a residuary entry and could not be preferred where the goods were specifically covered elsewhere in the chapter. The fact that the machinery was capable of use for other agricultural products did not displace the more specific tariff classification. The machinery was accordingly classified under Heading 84.33 and not under Heading 84.38, with the appeal rejected in favour of the assessee.

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Issues: (i) Whether tea machinery was classifiable under Heading 84.33 as machinery used for processing agricultural produce or under the residuary Heading 84.38.

Issue (i): Whether tea machinery was classifiable under Heading 84.33 as machinery used for processing agricultural produce or under the residuary Heading 84.38.

Analysis: The dispute turned on the proper tariff classification of tea machinery. Heading 84.33 specifically covered machinery for cleaning, sorting or grading agricultural produce other than machinery of Heading 84.37, while Heading 84.38 was only residuary and applied to machinery not specified elsewhere in the Chapter. Tea being treated as an agricultural product, the machinery used for its processing answered more specifically to Heading 84.33. The fact that the machinery could also be used for other agricultural products did not justify shifting it to the residuary entry.

Conclusion: The machinery was correctly classifiable under Heading 84.33 and not under Heading 84.38. The appeal was therefore rejected in favour of the assessee.

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