Specific tariff heading prevails over residuary entry for electronically controlled glueing equipment in customs classification.

Goods specifically described as electronically controlled glueing equipment fall under Heading 8465.94, because the HSN Notes to Heading 8465 expressly include assembly machines using binding agents or adhesives, including glueing machines. Heading 8543.80 is only a residuary entry for electrical machines with individual functions not specified elsewhere, so it cannot be used where a specific tariff heading applies. On that basis, the classification under Heading 8465.94 was preferred and the contrary departmental classification under Heading 8543.80 was treated as unsustainable.

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Issues: Whether components for a hotmelt applicator, used for glueing, were correctly classifiable under Heading 8465.94 or under the residuary Heading 8543.80 of the Customs Tariff Act, 1975.

Analysis: The goods were described in the catalogue as electronically controlled glueing equipment. Heading 8543.80 covers electrical machines having individual functions not specified or included elsewhere in the chapter and operates as a residuary entry. The HSN Notes to Heading 8465 specifically include assembly machines using binding agents or adhesives, including glueing machines. Since the disputed goods answered the description of glueing machines, they fell within the specific heading and could not be shifted to the residuary heading merely because they had an individual function.

Conclusion: The goods were classifiable under Heading 8465.94 and not under Heading 8543.80, and the classification adopted by the department was unsustainable.

Final Conclusion: The appeal succeeded and the impugned order was set aside on the question of tariff classification.

Ratio Decidendi: Where goods are specifically covered by a tariff heading, they cannot be classified under a residuary heading merely because they perform an individual function.

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