2018 (6) TMI 125

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.... various models of sewing machines. The dispute in this case is with regard to classification of machines manufactured by respondent No.1 under brand namely, Usha Magic Master, Merritt Designer, Luxmi & Aristo and respondent No.II under the brand name "Usha Flora". The said models can do straight as well as zig zag stitching. These models could also produce simple embroidery effect when feed dog function is de-activated/removed, pressure foot is removed and cloth fixed in a separate hoop is moved manually. The respondent classified these machines under CTH 8452 and claimed exemption from payment of duty thereon under Sl.No.201 of Notification No.6/2002-CE dated 1.3.2002 and under Sl.No.15 of Notification NO.6/2006-CE dated 1.3.2006, as appl....

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....onclusion that the impugned machines are sewing machines which are also capable of doing embroidery work but they are not exclusively the embroidery machines. The Revenue has not challenged the findings of the Commissioner either on facts or in law. Thus, in the absence of any challenge of the findings of fact rendered by the Commissioner, the appeals are to be dismissed. He further submits that HSN Explanatory Notes to Chapter 8447 provides that this heading does not include sewing machines which can also do simply embroidery work in addition to addition to ordinary sewing. He further submits that heading 8447 covers machines for making embroidery. HSN Explanatory notes to 84.52 excludes machines which are designed to do embroidery works o....

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....hreads on an existing ground of woven fabric or other material; these machines may be equipped with Jaccquard or similar mechanisms. The heading also covers thread drawing machines which withdraw, and bind the remaining threads into open-work embroidery. The heading does not cover chain or blanket stitch machines (mainly used to edge certain textile articles, but which can also do simple embroidery) nor sewing machines which can do simple embroidery work in addition to ordinary sewing (heading 84.52). 10. We further find as per HSN Explanatory Note to Chapter heading 8452 reads as under:- The sewing machines and sewing machines heads, of this heading are intended for sewing together or two more pieces of textile material, leather, ....