https://www.taxtmi.com/caselaws?id=78981 Machinery used for cleaning, sorting or grading tea and other agricultural produce was held to fall under Heading 84.33, because that heading specifically covers such agricultural-processing equipment. Heading 84.38 was treated as a residuary entry applicable only where no more specific classification exists, so it could not override the express description in Heading 84.33. Tea was recognised as an agricultural product, and use of the machinery for other agricultural produce did not displace the specific heading. The residuary classification was therefore unwarranted, and the departmental challenge failed. en-us Wed, 26 May 2010 00:00:00 +0530 Wed, 29 Dec 2010 12:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78981 Machinery used for cleaning, sorting or grading tea and other agricultural produce was held to fall under Heading 84.33, because that heading specifically covers such agricultural-processing equipment. Heading 84.38 was treated as a residuary entry applicable only where no more specific classification exists, so it could not override the express description in Heading 84.33. Tea was recognised as an agricultural product, and use of the machinery for other agricultural produce did not displace the specific heading. The residuary classification was therefore unwarranted, and the departmental challenge failed. Case-Laws Central Excise Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78981