TaxTMI 
TaxTMI 
1998 (3) TMI 356
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....ager, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the goods described in the bill of entry as Industrial Iron (Presses for Shirts, Trousers and Jackets, complete Set with Standard Accessories). The respondents, M/s. East Man Exports filed bill of entry dated 8-10-1993 and claimed assessment under Hea....
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....iately classifiable under Heading No. 8451.30 and were eligible for benefit under Notification No. 16/85-Cus. In appeal, the Revenue had contended that the goods imported were basically and essentially an electrical appliances having an additional feature of gravity fed water system and that being an electrical appliance, it was more appropriately classifiable under Chapter 85, sub-heading No. 851....
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.... were not more specifically covered by Chapter 85. The mechanical appliances specifically covered by Chapter 85 were, in other words, not to be classifiable under Chapter 84. In general, Chapter 84 covered machinery and mechanical apparatus and Chapter 85 covered electrical goods; however, machinery and apparatus of a kind covered by the Chapter 84 remained in that chapter even if electric. Such i....
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....xplanatory Notes where the scope of smoothing iron had been explained. The electric smoothing irons covers, smoothing irons of all kinds whether for domestic purpose or for tailors, dress makers etc. including cordless irons. Smoothing refers to the surface creeze to press-flat. According to Webster, the Ninth New Collegiate Dictionary Private Library Edition at page 639, Ironing is the action or ....