Specific tariff entry prevails for self-starter motors; electric motor classification applies over motor vehicle parts and residuary entry.

A self-starter motor is classifiable as an electric motor under Item 30 of the Central Excise Tariff because its essential nature, function and trade understanding match that specific description. It operates on the same basic principle as other electric motors and contains the usual motor components, so Item 34A for motor vehicle parts and accessories does not apply. The residuary Item 68 is also unavailable where the goods squarely answer a specific tariff entry. Classification must therefore follow the most appropriate specific entry, with the residuary heading used only when no specific description fits.

---

---

Issues: Whether a self-starter motor is classifiable as an electric motor under Item 30 of the Central Excise Tariff, or as parts and accessories of motor vehicles under Item 34A, or under the residuary Item 68.

Analysis: The self-starter motor was found to be an electric motor in substance and function. It operates on the same basic principle as other electric motors, contains the usual motor components, and is understood in trade, technical usage, and common parlance as a motor used to crank an automobile engine. Item 34A was inapplicable because motor vehicle parts specified elsewhere could not be taken there, and the residuary Item 68 could not be used when the article squarely answered to a specific tariff description. The decision applied the settled principle that classification must be made under the most appropriate specific entry, with the residuary heading resorted to only when no specific entry fits.

Conclusion: The self-starter motor is correctly classifiable under Item 30 of the Central Excise Tariff and not under Item 34A or Item 68.

Ratio Decidendi: Where an article answers the description of a specific tariff entry by its essential nature, function, and trade understanding, that specific entry prevails over a general or residuary entry.

---