https://www.taxtmi.com/caselaws?id=88107 Sewing machine furniture manufactured with an intentionally unfilled central space for fitting a sewing machine falls under Heading 8452 as bases specially designed for sewing machines, rather than under Heading 4408.90 as block boards. Its specific design and exclusive intended use are determinative, despite resembling a block board and requiring the end user to cut open the space for installation. The goods are not marketable as ordinary block boards for other purposes; therefore, classification follows their specialised function as sewing machine parts. The lower classification orders were set aside, with consequential relief. 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 Sewing machine furniture manufactured with an intentionally unfilled central space for fitting a sewing machine falls under Heading 8452 as bases specially designed for sewing machines, rather than under Heading 4408.90 as block boards. Its specific design and exclusive intended use are determinative, despite resembling a block board and requiring the end user to cut open the space for installation. The goods are not marketable as ordinary block boards for other purposes; therefore, classification follows their specialised function as sewing machine parts. The lower classification orders were set aside, with consequential relief. Case-Laws Central Excise Tue, 30 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88107