Embroidery machine classification: 'Tajima' machines ruled non-vertical, altering tariff treatment for embroidered fabrics. The Board examined whether the 'Tajima' embroidery machine is a vertical type-since vertical classification would affect tariff treatment-and, after consulting field formations and technical opinions that the fabric moves horizontally while needles operate vertically, concluded that the 'Tajima' machine is not a vertical type and instructed field formations and trade accordingly.
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The Board examined whether the 'Tajima' embroidery machine is a vertical type-since vertical classification would affect tariff treatment-and, after consulting field formations and technical opinions that the fabric moves horizontally while needles operate vertically, concluded that the 'Tajima' machine is not a vertical type and instructed field formations and trade accordingly.
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