1998 (11) TMI 240 - AT - Customs

Summary

Issues:
Classification of clutch motor imported with sewing machine under Customs Tariff.

Analysis:
The appeal was filed by the Revenue against the Order-in-Appeal passed by the Collector of Customs, Bombay. The case involved the classification of 20 sets of Sunstar Model Stitch Machines imported by the respondents. The Revenue assessed the Table Drawers under Sub-heading 8452.40, the stand of the machine under Sub-heading 8452.40, and the clutch motor under Sub-heading 8501.10 of the Customs Tariff. The respondents claimed classification under Sub-heading 8452.21 of the Customs Tariff for the sewing machines along with the clutch motor. The Collector of Customs held in the impugned order that the sewing machines along with the clutch motor are classifiable under Sub-heading 8452.21 of the Customs Tariff.

The Revenue challenged the classification of the clutch motor only, arguing that the electric motor is an optional accessory and cannot be considered an integral part of the sewing machine. The Revenue contended that the motor should be classified on its own merits and not as part of the machine. On the other hand, the respondents argued that the electric motor is an essential part of the industrial sewing machine, relying on Section Note 4 of Section XVI of the Customs Tariff and a previous decision of the Tribunal in a similar case.

After hearing both sides, the Tribunal referred to the decision in the case of Vishal Exports v. Collector of Customs, where it was held that the electric motor of a sewing machine is classifiable as part of the sewing machine. The Tribunal emphasized that parts included under Heading No. 84.52 of the Tariff, including electric motors, are correctly classifiable under sub-heading 8452.90. The Tribunal noted that even though the electric motors were packed separately for packing purposes, they were not imported separately and were indeed parts of the industrial sewing machines. Therefore, based on the precedent set by the previous decision and the classification rules under the Customs Tariff, the Tribunal found no merit in the Revenue's appeal and dismissed it.