'Tajima' brand Embroidery machine whether vertical type or not - Central Excise - 42/42/94-CX

'Tajima' brand Embroidery machine whether vertical type or not Circular No. 42/42/94-CX Dated 7-6-1994 [From F.No. 58/1/93-CX.1] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi Subject : 'Tajima' brand Embroidery machine whether vertical type or not . I am directed to say that a doubt has been raised whether 'Tajima' Embroidery machine is a vertical type machine or not. If the 'Tajima' brand embroidery Machine is considered as vertical type then the fabrics embroidered on the said machine are to be classified under heading 58.05 attracting 'Nil' rate of duty. The Textile Commissioner has opined that in the 'Tajima' brand Embroidery Machine the movements of fabrics to be embroidered are in horizontal path and the said machine can be regarded as horizontal type. The SASMIRA has opined that 'Tajima' Embroidery Machine is a 'horizontal type of machine' where the cloth moves in a horizontal plane on the table while the embroidery is done by the sewing needles operating vertically on the cloth. The matter has since been examined by the Board in consultation with the field formations. The Board has also considered the opinion of SASMIRA, Textile Commissioner, etc., and it has been decided that 'Tajima Embroidery Machine' is not vertical type embroidery machine. Field formations and trade interests may be informed accordingly. The receipt of this letter may please be acknowledged.