https://www.taxtmi.com/caselaws?id=102825 An ultrasonic washing machine used to clean and demagnetise ball bearings was held classifiable under the residuary tariff entry because its essential function was removal of foreign particles and demagnetisation, not treatment of metal under the specific heading. The technical description showed that the machine operated through ultrasonic waves, jet washing and related processes, but those functions did not bring it within the goods described in the specific sub-heading. The appellate classification was therefore set aside, and the disputed goods were placed in the residuary sub-heading in favour of Revenue. en-us Fri, 09 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102825 An ultrasonic washing machine used to clean and demagnetise ball bearings was held classifiable under the residuary tariff entry because its essential function was removal of foreign particles and demagnetisation, not treatment of metal under the specific heading. The technical description showed that the machine operated through ultrasonic waves, jet washing and related processes, but those functions did not bring it within the goods described in the specific sub-heading. The appellate classification was therefore set aside, and the disputed goods were placed in the residuary sub-heading in favour of Revenue. Case-Laws Customs Fri, 09 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102825