Specific tariff entry prevails for machines producing marketable commodities; cutting function alone does not force residuary classification.

Tariff Heading 84.59(2) was treated as the more specific entry for machinery designed to produce marketable commodities, and the residuary Heading 84.59(1) could be used only after excluding classification under sub-heading (2). A machine that cut foam blocks into marketable products such as sheets, carpet underlays and mattresses was therefore classifiable under Heading 84.59(2). The registration certificate and catalogue were not controlling for Customs classification, and the fact that the heading expressly mentioned only some cutting machines did not exclude other cutting machines that produce commodities. The Revenue's challenge on classification therefore failed.

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Issues: Whether the imported automatic circular stacking and splitting machine was classifiable under Tariff Heading 84.59(2) of the Customs Tariff Act, 1975 as a machine designed for the production of a commodity, or under Tariff Heading 84.59(1) as a machine having an individual function not elsewhere specified.

Analysis: Tariff Heading 84.59(2) is the more specific sub-heading, and resort to the residuary sub-heading 84.59(1) is permissible only after excluding classification under sub-heading (2). The machine was found to cut foam blocks into products such as sheets, carpet underlays, mattresses and similar goods which are marketable commodities. No contrary evidence was produced to show that these articles were not known in the market as distinct products. The attempt to rely on the registration certificate and the catalogue was rejected, since neither controlled Customs classification. The fact that the heading expressly mentions only some cutting machines did not justify excluding other machines which, by cutting, produce commodities.

Conclusion: The machine was correctly classified under Tariff Heading 84.59(2), and the Revenue's appeal failed.

Final Conclusion: Classification depended on the machine's role in producing marketable commodities, and the more specific tariff entry prevailed over the residuary entry.

Ratio Decidendi: Where a tariff entry specifically covers machinery designed for the production of marketable commodities, goods capable of producing such commodities cannot be relegated to a residuary heading merely because the machine also performs a cutting function.

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