Specific tariff entry prevails over residuary classification for machine-tool fittings, confirming treatment of top and bottom tools.

Tools described as "top and bottom tools" were held classifiable under the specific tariff entry for tools designed to be fitted in machine tools rather than the residuary Tariff Item 68. The specific heading prevailed because the goods answered that description, and the machining process had produced a distinct product as described in the invoice. On that basis, the article was correctly placed under Tariff Item No. 51A(iii), and Tariff Item No. 68 was excluded.

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Issues: Whether the item described as "top and bottom tool" was classifiable under Tariff Item No. 68 or Tariff Item No. 51A(iii) of the Central Excise Tariff.

Analysis: The goods were described in the invoice as "top and bottom tools" and were found to be tools designed to be fitted in machine tools. A specific tariff heading existed for tools designed to be fitted in machine tools. Since a specific entry is to be preferred over the residuary entry, Tariff Item No. 68 could not apply where the goods answered the description of the specific heading. The machining process was also found to have brought into existence a distinct product as described in the invoice.

Conclusion: The item was correctly classifiable under Tariff Item No. 51A(iii) and not under Tariff Item No. 68; the appeal was rejected.

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