1998 (11) TMI 240

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....S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal, dated 29-10-1992 passed by the Collector of Customs, Bombay. 2. Brief facts of the case are that respondents imported 20 sets of Sunstar Model Stitch Machines and claimed the classification under Sub-heading 8452.21 of Customs Tariff. The Revenue assessed the Table Drawers under Sub-heading 8452.40 and stand of ....

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..... He, therefore, submits that motor is to be classified on merits and not as part of machine. 5. Ld. Counsel appearing on behalf of the respondents submits that electric motor is essential part of Industrial Sewing Machine. He relied upon the Section Note 4 of this Section XVI of the Customs Tariff. He also relied upon the decision of the Tribunal in the case of Vishal Exports v. Collector o....

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....needles." It is seen from the Tariff Entry that the automatic units are covered by sub-heading 8452.21. It is thus clear that sewing machines with motors were also classifiable under this Heading No. 84.52. The furniture for sewing machines were classifiable under sub-heading No. 8452.40 and other parts of the sewing machines were classifiable under Heading No. 8452.90. 7. The Revenue in the....