https://www.taxtmi.com/caselaws?id=367609 Machines that perform ordinary sewing and stitching, while also producing only simple decorative embroidery effects, are treated as sewing machines rather than embroidery machines. The HSN Explanatory Notes distinguish machines designed exclusively for embroidery from sewing machines that can also create embroidery effects; on that basis, heading 84.47 applies only to machines made for embroidery work alone. Because the record did not show that the goods were exclusive embroidery machines, they were classified under heading 84.52 and the exemption under Notification No. 6/2002 was available. en-us Thu, 19 Jul 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367609 Machines that perform ordinary sewing and stitching, while also producing only simple decorative embroidery effects, are treated as sewing machines rather than embroidery machines. The HSN Explanatory Notes distinguish machines designed exclusively for embroidery from sewing machines that can also create embroidery effects; on that basis, heading 84.47 applies only to machines made for embroidery work alone. Because the record did not show that the goods were exclusive embroidery machines, they were classified under heading 84.52 and the exemption under Notification No. 6/2002 was available. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367609