https://www.taxtmi.com/caselaws?id=88107 Goods manufactured with a deliberately unfilled gap for fitting a sewing machine were treated as specially designed sewing machine bases, not as ordinary block boards. Their specific design and exclusive intended use were decisive for tariff classification, because the article was not marketable for general block-board use. On that basis, the goods fell outside Heading 4408.90 and were classified under Heading 8452 as sewing machine parts, with consequential relief to the assessee. en-us Tue, 30 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88107 Goods manufactured with a deliberately unfilled gap for fitting a sewing machine were treated as specially designed sewing machine bases, not as ordinary block boards. Their specific design and exclusive intended use were decisive for tariff classification, because the article was not marketable for general block-board use. On that basis, the goods fell outside Heading 4408.90 and were classified under Heading 8452 as sewing machine parts, with consequential relief to the assessee. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88107