Classification of power-driven cloth cutting machine head upheld under Tariff Heading 84.51, with notification benefit retained.

Imported power-driven cloth cutting machine head was treated as classifiable under Tariff Heading 84.51 rather than Heading 8508.80 because the record did not establish that it was hand-held in operation. The relied-upon leaflet was not produced, and the finding that the machine weighed about 15 kgs and was kept on a table with a baseplate remained unrebutted. In these circumstances, the basis for Heading 8508.80 was rejected, and the classification under Heading 84.51, with the attendant benefit of Customs Notification No. 16/85, was upheld.

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Issues: Whether the imported power driven cloth cutting machine head with standard accessories complete set was classifiable under Heading 8508.80 or under Tariff Heading 84.51, and whether the benefit of Customs Notification No. 16/85 (Sl. No. 26) was available.

Analysis: The Tribunal noted that the relied-upon leaflet was not produced and there was no rebuttal of the lower appellate authority's finding that the machine weighed about 15 kgs and was kept on a table with a baseplate, so it was not shown to be a hand-held machine while in operation. In these circumstances, the basis for classifying the goods under Heading 8508.80 was not accepted, and the lower appellate authority's view that the goods fell under Tariff Heading 84.51 was not disturbed.

Conclusion: The classification under Heading 8508.80 was rejected and the assessee's classification under Tariff Heading 84.51 with the attendant notification benefit was upheld.

Final Conclusion: The revenue appeal failed, and the impugned classification order in favour of the assessee remained undisturbed.

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