https://www.taxtmi.com/caselaws?id=280061 Tea machinery was treated as machinery used for processing agricultural produce and therefore fell under Heading 84.33, which specifically covers machinery for cleaning, sorting or grading agricultural produce. Heading 84.38 was only a residuary entry and could not be preferred where the goods were specifically covered elsewhere in the chapter. The fact that the machinery was capable of use for other agricultural products did not displace the more specific tariff classification. The machinery was accordingly classified under Heading 84.33 and not under Heading 84.38, with the appeal rejected in favour of the assessee. en-us Mon, 09 Jul 2018 00:00:00 +0530 Fri, 19 Apr 2019 05:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280061 Tea machinery was treated as machinery used for processing agricultural produce and therefore fell under Heading 84.33, which specifically covers machinery for cleaning, sorting or grading agricultural produce. Heading 84.38 was only a residuary entry and could not be preferred where the goods were specifically covered elsewhere in the chapter. The fact that the machinery was capable of use for other agricultural products did not displace the more specific tariff classification. The machinery was accordingly classified under Heading 84.33 and not under Heading 84.38, with the appeal rejected in favour of the assessee. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280061