Western India Plywoods Ltd vs Collector Of Customs, Kochin

The Supreme Court held that the classification of the 'motor-vibrator with actuators' under residuary sub-heading 8479.89 of the Customs Tariff Act, 1975 was incorrect. The Court emphasized that the motor vibrator is an integral part of the pulp-making machinery and should be classified under heading 8439.91, which pertains to parts of machinery for making pulp. The Court overturned the tribunal's decision, establishing that the application of residuary tariff entries must be approached with caution and that identification of goods is crucial for proper classification.