https://www.taxtmi.com/caselaws?id=73394 A self-starter motor is classifiable as an electric motor under Item 30 of the Central Excise Tariff because its essential nature, function and trade understanding match that specific description. It operates on the same basic principle as other electric motors and contains the usual motor components, so Item 34A for motor vehicle parts and accessories does not apply. The residuary Item 68 is also unavailable where the goods squarely answer a specific tariff entry. Classification must therefore follow the most appropriate specific entry, with the residuary heading used only when no specific description fits. en-us Thu, 24 Sep 1987 00:00:00 +0530 Tue, 31 May 2011 16:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73394 A self-starter motor is classifiable as an electric motor under Item 30 of the Central Excise Tariff because its essential nature, function and trade understanding match that specific description. It operates on the same basic principle as other electric motors and contains the usual motor components, so Item 34A for motor vehicle parts and accessories does not apply. The residuary Item 68 is also unavailable where the goods squarely answer a specific tariff entry. Classification must therefore follow the most appropriate specific entry, with the residuary heading used only when no specific description fits. Case-Laws Central Excise Thu, 24 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73394