1987 (7) TMI 417 - AT - Customs

Summary

The case involved the classification of "NISSIN Brand Thread Take up Liver" for Model DB-1 Sewing Machine. Customs classified it under Heading 84.41(2) as parts of domestic sewing machine, but the appellants sought re-classification under sub-heading (1) for Industrial Sewing Machine parts. The lower authorities rejected the claim based on horsepower criteria, but the Tribunal allowed the appeal, finding the imported goods eligible for classification under sub-heading (1) of Heading 84.41.