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        Case ID :

        1998 (11) TMI 240 - AT - Customs

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        Classification of sewing machine motors: imported motor treated as part of the machine package, not separately under Chapter 85. Electric or clutch motors imported with industrial sewing machines were treated as part of the machine package, not as separate goods under Chapter 85. ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Classification of sewing machine motors: imported motor treated as part of the machine package, not separately under Chapter 85.

                            Electric or clutch motors imported with industrial sewing machines were treated as part of the machine package, not as separate goods under Chapter 85. Applying Section Note 2(a) and 2(b) of Section XVI, the Tribunal noted that parts specifically covered by a heading are classified under that heading, while other parts suitable solely or principally for a particular machine are classified with that machine. Because the motor was not separately assessed, was not shown as a separate import on the invoice, and remained part of the packed sewing machine set, it was classifiable with the sewing machine under Heading 84.52.




                            Issues: Whether the electric or clutch motor imported along with industrial sewing machines was classifiable separately under Chapter 85 or as part of the sewing machine under Heading 84.52.

                            Analysis: The dispute turned on whether the motor was a separate article or an integral part of the sewing machine package. The Tribunal followed its earlier view that, under Section Note 2(a) and 2(b) of Section XVI, parts specifically covered by a heading are classified accordingly, while other parts suitable solely or principally for a particular machine are classified with that machine. On the facts, the motor was not assessed separately, the invoice did not show it as a separate import, and the packing arrangement did not change its character as part of the sewing machine set.

                            Conclusion: The motor was correctly classifiable along with the industrial sewing machine under Heading 84.52 and not separately under Chapter 85.


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                            ActsIncome Tax
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