Meaning and scope of machinery

A tariff heading referring to machinery must be applied according to its wording. Section Note 5 defines “machine” for the purposes of the relevant Section Notes. That note does not automatically expand every tariff heading to include a plant. Where a heading refers only to machinery, its scope remains limited to machinery. A specifically mentioned item, such as a germination plant, does not include every plant. Static shelving is ordinarily understood as a structure or furniture, not machinery. Dictionary meanings cannot be applied mechanically where ordinary understanding is clear. The goods must satisfy the actual category described in the heading. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19