1999 (11) TMI 244

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..... Kannan, DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. -  In this appeal against Order-in-Appeal No. 129/94, dated 20-6-1994, appellants have contended that the Electric Vibrators which have been imported by them were classified under 8543.80, but should be correctly classified under Heading 8479.89 of the Customs Tariff and correspondingly Heading 8479 of the Central....

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....clusive help in this matter and refers to Page 1315 under Section XVI of the said Notes wherein under the main notes for machinery of general use in sub-clause (v) the Vibrators have been included under Heading 8479 with the following description : "Vibrator motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which ....

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....ely acts as a prime mover. Therefore, the product cannot be regarded as an electric motor only. The machines of general purpose use are covered under Heading 8479 both in the Customs Tariff as well as in the Central Excise Tariff. We also take note of the notes available for our guidance in the HSN as submitted by the Learned Counsel. 5.  On a careful consideration of the above, we are ....