Tariff classification of white lead turns on chemical identity, with residual headings excluded where a specific entry applies.

White lead, described as basic lead carbonate, was treated as an inorganic salt of a metal and classified under the tariff heading for salts and peroxysalts of inorganic acids and metals, specifically sub-heading 2805.90, because no more specific description applied under the pre-amended tariff. After the 10-2-1987 tariff amendment, it continued to fall under Heading 28.36 as a carbonate not otherwise specified, specifically sub-heading 2836.90. Heading 2804.60 was held inapplicable because lead carbonate is neither lead oxide nor red lead nor orange lead. The classification principle applied was that goods are classified by their chemical and descriptive identity, and residual headings apply only when no more specific entry covers them.

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Issues: Whether white lead was correctly classifiable under Heading 2805.90 of the Central Excise Tariff Act, 1985, and, after the tariff amendment on 10-2-1987, under Heading 2836.90, instead of Heading 2804.60.

Analysis: White lead was described as a basic lead carbonate and, therefore, as an inorganic salt of a metal. Since it was not specifically described elsewhere, it fell under Heading 28.05 as salts and peroxysalts of inorganic acids and metals, more specifically under sub-heading 2805.90. The earlier practice under the repealed tariff did not control classification under the Central Excise Tariff Act, 1985. After the tariff changes on 10-2-1987, white lead remained classifiable under Heading 28.36 as a carbonate not otherwise specified, under sub-heading 2836.90. Heading 2804.60 was inapplicable because lead carbonate is neither lead oxide nor red lead nor orange lead.

Conclusion: The classification under Heading 2804.60 was ? No, must be neutral. The correct classification was under Heading 2805.90 prior to 10-2-1987 and under Heading 2836.90 thereafter, against the assessee and in favour of Revenue.

Ratio Decidendi: A tariff item must be classified according to its chemical and descriptive identity under the relevant tariff schedule, and a residual heading applies only when the goods are not more specifically covered elsewhere.

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