https://www.taxtmi.com/caselaws?id=83056 The dispute involved the classification of steel bobbins for sewing machines under Tariff Heading 84.41(1) or 73.33/40. The Collector (Appeals) deemed bobbins as essential machine parts, classifying them under Heading 84.41(1). However, the Appellate Tribunal, after differing opinions, classified the bobbins under Heading 73.33/40, supporting the view that bobbins were thread supports, not integral parts of the machine. The final decision, siding with the Tribunal's majority opinion, classified the bobbins under Heading 73.33/40, allowing the Revenue's appeal. en-us Mon, 07 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83056 The dispute involved the classification of steel bobbins for sewing machines under Tariff Heading 84.41(1) or 73.33/40. The Collector (Appeals) deemed bobbins as essential machine parts, classifying them under Heading 84.41(1). However, the Appellate Tribunal, after differing opinions, classified the bobbins under Heading 73.33/40, supporting the view that bobbins were thread supports, not integral parts of the machine. The final decision, siding with the Tribunal's majority opinion, classified the bobbins under Heading 73.33/40, allowing the Revenue's appeal. Case-Laws Customs Mon, 07 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83056