1998 (7) TMI 271

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....DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants in this case manufactured Clocks. They also purchased Pen-stands, Pen-cups, Diaries etc. and fitted Digital clocks into such products. The Assistant Collector classified these articles under Sub-heading 8472.00 as "other office machines". The assessee claimed that the goods continued to be Clocks attracting und....

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.... much more complex than merely putting it in a box. The Collector was right in holding that these activity resulted in bringing into existence of a new article. 5. We however accept the contention that the classification under Heading 8472.00 is not attracted. The wording in the tariff entry as well as the Explanatory Notes in the HSN do not support the claim that such articles can be term....