1987 (12) TMI 284

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.....R., for the Respondent. [Order].  - We have heard Shri V. Sridharan, Advocate for the appellants and Shri L.C. Chakraborti, Departmental Representative for the respondent and have perused the available papers. 2. The question arising for decision in this appeal is classification for the purpose of customs of 2000 bobbins made of plastic imported by the appellants - whether they meri....

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....elf that this related to the import in question. From Items 1 and 2 of the Bill of Entry, it is seen that the appellants imported in knocked down condition - 1. 3 sets Yamada Brand High speed Double Machine Model II V. 2. 3 sets Yamada Brand High speed Bobbin Winder Model 145V. This, read alongwith record of the personal hearing before the Collector (Appeals) as also Shri Sridharan's subm....

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....o what number of bobbins would have been necessary as original equipment when these machines were first installed. We feel that such number of bobbins as would fit in as integral part as original equipment in the 6 sets of machines when they are first installed, should get benefit of classification as the machine itself i.e. Heading 84.38(1). As for, bobbins exceeding this number, their classifica....