1996 (11) TMI 141

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....r per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal dated 27-6-1989 passed by Collector of Customs (Appeals), Bombay. By this order ld. Collector (Appeals) has rejected the claim of the appellants for classification of the imported machines described in the Bill of Entry as cloth cutting machine with spare parts for maintenance under Chapter Heading 8451.50 along w....

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....t it will be necessary to work with tool for cutting cloth rather than with machine for cutting fabric. [Role] of the hand is more important than cutting because it controls direction of the cutting according to the pattern. In that view of the matter, he held that the item is more appropriately classifiable under the Heading 8508.80 which reads "other tools" under the main description of the Head....

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....ing machine." It is contended by the appellants that the function of the present machine is also cutting cloth and therefore the ruling would clearly apply to the facts of the present case. The appellants have requested the case to be decided on the basis of submissions made in the appeal memorandum and the citations referred to above. 2. Ld. D.R. reiterates the departmental arguments. ....

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....mbay, the item in question is required to be classified under erstwhile Heading 84.40.The Tariff heading in the present case is 8451.50 which reads "machine for reeling, unreeling, folding, cutting or pinking textile fabrics." Undoubtedly, the imported machine performs the functions of the cutting textile fabrics. Therefore, we uphold the appellants contention for classification under sub-heading ....