1987 (7) TMI 417

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....r per : I.J. Rao, Member (T)]. - The question that arises in this appeal, originally filed as a Revision application and transferred to this Tribunal for disposal as an appeal, is the classification of "NISSIN Brand Thread Take up Liver" for Model DB-1 Sewing Machine, imported by the appellants under the Bill of Entry No. 1442, dated 17-7-1980. The goods were classified by Customs under Heading ....

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....were parts of Industrial Sewing Machine but then misdirected himself when he rejected the claim on the ground that these parts were not shown to go into the sewing machine of over ¼ H.P, Motor. The learned Consultant submitted that in the ICT, the criterion for the Industrial Sewing Machine was the presence of Motor of more than ¼ H.P. In the C.TA., such criterion was not prescribed,....