Specific tariff classification prevails for agricultural-processing machinery; residuary heading cannot override machinery for cleaning, sorting or grading produce.

Machinery used for cleaning, sorting or grading tea and other agricultural produce was held to fall under Heading 84.33, because that heading specifically covers such agricultural-processing equipment. Heading 84.38 was treated as a residuary entry applicable only where no more specific classification exists, so it could not override the express description in Heading 84.33. Tea was recognised as an agricultural product, and use of the machinery for other agricultural produce did not displace the specific heading. The residuary classification was therefore unwarranted, and the departmental challenge failed.

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Issues: Whether the impugned machinery used for processing tea and other agricultural produce was classifiable under Heading 84.33 or under the residuary Heading 84.38.

Analysis: The tariff description under Heading 84.33 specifically covered machinery for cleaning, sorting or grading agricultural produce, while Heading 84.38 was a residuary entry for machinery not specified elsewhere in the chapter. The goods in question answered more specifically to Heading 84.33. Tea was an agricultural product, and the use of the machinery for other agricultural products did not take it out of the specific entry. A residuary classification was therefore unwarranted.

Conclusion: The classification under Heading 84.33 was and the departmental challenge failed.

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