https://www.taxtmi.com/caselaws?id=74465 Imported NISSIN brand thread take-up lever for a sewing machine was classified as a part of an industrial sewing machine under Heading 84.41 of the Customs Tariff Act. The Bill of Entry described the goods as meant for industrial use, and the importer certified that the parts were not interchangeable with domestic sewing machines. The lower authority's test that the machine must have a motor exceeding 1/4 H.P. was held inapplicable to this tariff entry. The goods were therefore correctly assessed under the sub-heading for parts of industrial sewing machines, and the assessee succeeded. en-us Mon, 27 Jul 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74465 Imported NISSIN brand thread take-up lever for a sewing machine was classified as a part of an industrial sewing machine under Heading 84.41 of the Customs Tariff Act. The Bill of Entry described the goods as meant for industrial use, and the importer certified that the parts were not interchangeable with domestic sewing machines. The lower authority's test that the machine must have a motor exceeding 1/4 H.P. was held inapplicable to this tariff entry. The goods were therefore correctly assessed under the sub-heading for parts of industrial sewing machines, and the assessee succeeded. Case-Laws Customs Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74465