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Issues:
Classification of Ultrasonic Lace Sewing Machine under sub-heading 8452.29 or residual Heading No. 84.79. Analysis: 1. The issue involved in this case is the classification of an Ultrasonic Lace Sewing Machine. The appellants claimed classification under sub-heading 8452.29, which was initially accepted by the Assistant Commissioner but changed to residual Heading No. 84.79 by the Commissioner (Appeals). The central question is whether the machine should be classified as a sewing machine under Heading 84.52. 2. The Commissioner (Appeals) determined that the impugned machine, capable of welding, cutting, and embossing using frictional heat produced by Ultrasonic Vibrations, is not suitable for use with textile materials but only with thermoplastic materials. As a sewing machine under Heading 84.52 is intended for sewing textiles together, the Commissioner (Appeals) concluded that the machine falls under the residual Heading 84.79 due to its multiple functions beyond sewing. 3. The appellants argued that the machine, referred to as an Ultrasonic Lace Machine, is designed for producing lace clothes, sports wear, and various other items without using traditional sewing techniques with needles. The machine's operation without needles and threads distinguishes it from sewing machines covered under Heading 84.52, which includes machines for decorative work and excludes machines designed solely for embroidery or lace-making. 4. The Tribunal concurred with the Commissioner (Appeals) that the impugned machine does not qualify for classification under Heading 84.52 as a sewing machine. However, the possibility of classification under Heading 84.47 for machines making lace was not explored by either party. Therefore, the Tribunal remanded the case to the original authority for reclassification, emphasizing the need to consider specific headings before resorting to the residual classification under Heading 84.79. 5. In conclusion, the appeal was dismissed, and the matter was remanded for the reclassification of the Ultrasonic Lace Sewing Machine, directing the original authority to determine the appropriate classification after affording a hearing to the appellants. The decision upheld the Commissioner (Appeals)'s ruling that the machine does not fall under Heading 84.52 but left open the possibility of classification under more specific headings before resorting to the residual classification.
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