Specific tariff heading prevails over general heading in poultry machinery classification dispute.

Imported machinery described as poultry-industry equipment was examined for tariff classification between a specific heading for poultry machinery and a broader residual heading. The classification dispute turned on the true description of the goods, with the settled rule applied that a specific tariff entry prevails over a general one. Although the absence of a specific show cause notice on classification was noted, the decisive factor remained the tariff description itself. The goods were found to fall under Heading 8436 29 00 rather than Heading 8438 80 90, and the appeal was allowed.

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Issues: Whether the imported goods were classifiable under Heading 8436 29 00 or under Heading 8438 80 90 of the Customs Tariff Tariff regime, and whether the absence of a show cause notice on the classification issue vitiated the demand.

Analysis: The goods were described as machinery related to the poultry industry. The dispute turned on whether the goods fell within the more specific tariff entry for poultry industry machinery or within the broader entry relied upon by Revenue. The absence of a specific show cause notice on the classification point was noted, but the deciding factor was the tariff description itself. Applying the settled rule that a specific entry prevails over a general one, the goods were found to answer the description of the poultry-industry heading rather than the entry invoked by Revenue.

Conclusion: The goods were held classifiable under Heading 8436 29 00 and not under Heading 8438 80 90, and the appeal was allowed in favour of the appellant.

Ratio Decidendi: For tariff classification, a specific heading governing the particular goods prevails over a general heading, and the goods must be classified according to their true description.

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