Tariff classification follows the description of goods, not actual end-use, where a specific textile heading applies over residuary entry.

Classification of an imported criss-cross winding automatic machine turned on the description of the goods and the scope of the tariff entry, not on the importer's actual end-use. Because Tariff Heading 8445.40 was treated as descriptive and not end-use based, the machine did not lose its character as textile winding machinery merely because it could wind polypropylene tapes. The specific textile heading prevailed over the residuary heading, which applies only when no specific classification fits. The machine was therefore classifiable under Tariff Heading 8445.40 and not under Tariff Heading 8479.89; the customs classification was held unsustainable.

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Issues: Whether the imported criss-cross winding automatic machine was classifiable as textile winding machinery under Tariff Heading 8445.40 of the First Schedule to the Customs Tariff Act, 1975, or under the residuary Tariff Heading 8479.89, and whether actual end-use could determine its classification.

Analysis: The classification turned on the description of the machine and the scope of the tariff entry, not on the importer's actual use of the machine. The word "for" in Tariff Heading 8445.40 was treated as descriptive, so a textile winding machine does not cease to be such merely because it may be used for winding polypropylene tapes. Where a tariff entry does not refer to end-use, actual use is irrelevant for classification. The machine was shown to be generally used in textile industries for winding yarns, and the materials to be wound were treated as textile or textile articles falling within Chapter 54 and Section XI. The residuary heading could operate only if the goods could not fit a specific heading, and the machine comfortably fell within the specific textile heading.

Conclusion: The machine was correctly classifiable under Tariff Heading 8445.40 and not under Tariff Heading 8479.89. The classification adopted by the customs authorities was held to be unsustainable.

Final Conclusion: The writ petition succeeded, the impugned customs classification was set aside, and clearance was directed on the basis that the machine fell under the specific textile winding heading.

Ratio Decidendi: Where a tariff entry is descriptive and does not make end-use a condition, classification must be made on the nature and description of the goods, and a residuary entry cannot be applied when the goods fit a specific entry.

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