1998 (1) TMI 253

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....r per : P.C. Jain, Member (T)]. - The short question involved in this appeal filed by the Revenue is the classification of the product described as 'power driven cloth cutting machine head with standard accessories complete set'. The same was assessed under Heading 8508.80. After the clearance, the respondents, herein, filed a refund claim, claiming classification under Heading 8452.29, but the ....

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....e classification of the machine would therefore fall under Tariff Heading 84.51 and thus eligible for the benefit of Customs Notification 16/85." 3.  The learned SDR has now submitted that the leaflet available in the file indicates that the goods imported are nothing but electro-mechanical tool for working in the hand with self-contained electric motor. The machine has been designed with a ....