SPACO CARBURETTORS (INDIA) LTD. vs COLLECTOR OF CUSTOMS, BOMBAY

The Supreme Court held that the imported 'special purpose complex machine' should be classified under Entry 84.45/48 of the Customs Tariff Act, 1975, rather than Entry 84.59, as it qualifies as a machine tool working on metal. The Court emphasized that Entry 84.59 is a residuary entry and should not apply if a more specific entry is applicable. The Tribunal's decision was reversed, restoring the Collector's order that classified the machine correctly under the appropriate tariff heading.