Specific classification for air-conditioner switches prevails over residuary entry when imported goods are specially designed for that use.

Imported piano-type switches specially meant for air-conditioners were held classifiable under Tariff Item 29A(3) rather than the residuary Tariff Item 68. The decisive factor was the specific suitability and intended application of the goods at the time of import, which took them out of the category of ordinary switches. On that basis, the appellate authority was found to have erred in treating them as residuary goods, and the department's classification was restored.

---

---

Issues: Whether the imported piano type switches were classifiable for countervailing duty under Tariff Item 29A(3) of the Central Excise Tariff or under Tariff Item 68.

Analysis: The imported switches were found to be specially meant for air-conditioners. On that footing, the appellate authority was held to have erred in treating them as ordinary switches falling outside the scope of Tariff Item 29A(3). The nature of the goods at the time of import and their specific suitability for air-conditioners supported classification under the item applicable to such goods, rather than the residuary entry.

Conclusion: The switches were rightly assessable under Tariff Item 29A(3) and not under Tariff Item 68, and the appeal succeeded in favour of Revenue.

Final Conclusion: The impugned order was set aside and the department's classification was restored.

Ratio Decidendi: Where imported goods are specially meant for a particular application, their tariff classification must follow that specific character rather than a residuary entry.

---