Specific tariff classification prevails over residuary entry for imported circuit-breaker tubes, fixing additional customs duty liability.

Imported fibre glass reinforced plastic tubes for use in circuit breakers were held to fall under the specific excise tariff heading covering their true description, rather than the residuary entry. That specific classification governed liability to additional duty of customs, which was correctly levied on that basis. The alternative claim to exemption under Notification No. 228/76-Cus. failed because the goods were not classifiable under the residuary heading advanced by the importer. The governing principle applied was that goods specifically covered by a tariff item cannot be moved to a residuary entry when their essential description fits the specific classification.

---

---

Issues: Classification of fibre glass reinforced plastic tubes meant for use in circuit breakers for the purpose of additional duty of customs, and whether they were liable to be treated under the residuary entry or under the specific excise tariff heading.

Analysis: The appeal concerned the proper classification of the imported goods for levy of additional duty of customs corresponding to central excise duty. The goods had been assessed under Item No. 22F of the Central Excise Tariff Schedule, while the appellants contended for classification under Item No. 68 or, alternatively, exemption under Notification No. 228/76-Cus. dated 2-8-1976. Following the Tribunal's earlier decision on the same issue, the goods were treated as fibre glass reinforced plastic tubes for use in circuit breakers and not as articles falling under the residuary entry.

Conclusion: The goods were correctly classified under Item No. 22F of the Central Excise Tariff Schedule and were rightly subjected to additional duty of customs on that basis. The alternative claim for exemption failed, and the appeal was dismissed.

Ratio Decidendi: Where imported goods are specifically classifiable under a tariff item covering their true description, they cannot be shifted to a residuary entry, and additional customs duty is chargeable with reference to that specific tariff classification.

---