Specific tariff entry prevails over general classification, supporting prima facie treatment of paper plant equipment under headings 84.21 and 84.24.

Float wash, water shower and water filter were held prima facie classifiable under headings 84.21 and 84.24 because they performed distinct functions and were specifically covered by those entries. Their use in paper manufacturing units did not, at the prima facie stage, justify treating them as parts of paper making machinery under heading 8439.90. The specific-entry principle prevailed over the general description, and reliance on Section Note 3 of Section XVI was not considered sufficient to require pre-deposit. Unconditional stay of the duty and penalty deposit requirement was granted.

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Issues: Whether float wash, water shower and water filter were prima facie classifiable under headings 84.21 and 84.24 of the Central Excise Tariff rather than as parts of paper making machinery under heading 8439.90, and whether pre-deposit of duty and penalty should be dispensed with.

Analysis: The goods performed distinct functions and were specifically covered by headings 84.21 and 84.24. The reasoning that they became parts of paper making machinery merely because they were used in paper manufacturing units was not accepted at the prima facie stage. The principle that a specific entry prevails over a general one supported classification under the specific headings. The reliance on Section Note 3 of Section XVI was not found persuasive for the purpose of insisting on pre-deposit.

Conclusion: The appellants made out a prima facie case for classification under headings 84.21 and 84.24, and unconditional stay of the pre-condition of deposit was granted.

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