Specific tariff heading prevails over residuary entry for paver finisher classified as a levelling machine.

Tariff Heading 8479, being a residuary entry, applies only where goods cannot be classified under a more specific heading. A paver finisher with a screed function was found to perform levelling and flattening of the ground while also spreading surface material, bringing it within the description of graders and levellers under Tariff Heading 8429.20. Because that heading was more specific than the residuary public works machinery entry, classification under Heading 8479.10 was rejected. The lower classification was set aside and the notification benefit followed from classification under Heading 8429.20.

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Issues: Whether the machine described as a paver finisher was classifiable under Tariff Heading 8429.20 as a grader and leveller, or under Tariff Heading 8479.10 as machinery for public works, and whether the notification benefit was admissible.

Analysis: Tariff Heading 8479 is a residuary entry and is attracted only when the goods cannot be identified with a more specific heading. The machine's screed function ensured levelling and flatness of the ground, while it also delivered and spread surface material. Graders and levellers were specifically covered by Tariff Heading 8429.20, making that entry more specific than the residuary heading. The principal function of the machine did not justify resort to the residuary entry when the machine answered the description of a levelling machine under the specific heading.

Conclusion: The machine was correctly classifiable under Tariff Heading 8429.20 and not under Tariff Heading 8479.10. The classification adopted by the lower authorities was set aside, and the appeal was allowed with consequential relief, including the notification benefit.

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