Residuary tariff classification governs when imported goods do not fit specific entries, making excess additional duty refundable.

Cellulose acetate scrap imported before 1-3-1982 was not covered by Tariff Item 15A(1) or 15A(2) because, on the facts found, it did not answer those specific tariff descriptions. It was therefore classifiable under the residuary Tariff Item 68, and additional duty had to be computed on that basis. Where duty is collected on an incorrect classification, the differential amount is refundable, and the refund directed by the Collector (Appeals) was justified.

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Issues: Whether cellulose acetate scrap imported prior to 1-3-1982 was classifiable under Tariff Item 15A(1) or 15A(2), or under the residuary Tariff Item 68, and whether the additional duty collected was refundable.

Analysis: The imports were made before the insertion of Explanation III to Tariff Item 15A. On the facts found by the appellate authorities, cellulose acetate scrap did not fall within Tariff Item 15A(1) or 15A(2). The proper classification was therefore the residuary Tariff Item 68. Once the goods were held classifiable under Item 68, the additional duty had to be worked out on that basis, and the refund directed by the Collector (Appeals) was justified.

Conclusion: The goods were correctly classified under Tariff Item 68 and not under Tariff Item 15A(1) or 15A(2); the refund of the differential additional duty was rightly allowed.

Ratio Decidendi: Where imported goods do not fall within the specific tariff entries invoked for additional duty, they are to be classified under the residuary entry, and duty collected on an incorrect classification is refundable.

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