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TMI Blog1996 (7) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Member (J)]. The appellants in this case imported knitting needles which were assessed under Heading 84.38(2) of the Customs Tariff. Later on they filed a refund claim, seeking reclassification under Heading 84.38 (1) of the Customs Tariff. The Assistant Commissioner rejected the claim which rejection was upheld by the Collector of Customs (Appeals) Bombay giving rise to the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice of the supplier, he stated that these indicate that needles were for use in the industrial knitting machines. Citing the judgment of the Tribunal in the case of Photophone Industries Order No.B 997 dated 25.9.1983, he argued that the manufacturers technical literature establishes sufficiently their claim. He stated that the appellants had given sufficient evidence to justify the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd knitting machine. 5. As regards the certificates issued by the technical authorities, he reiterated the judgment of the Assistant Collector to the effect that no specific conclusion could be drawn, as merely because flat knitting machines are used in cottage industry, this would not make any difference for the purpose of assessment. On the basis of certificate shown by the appellants domestic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quality Marketing, Centre for Textiles of the Department of Industries has certified that hand operated machines of 10 GG and 12 GG installed in the factory would be classifiable as Double Bed and meant for industrial purpose. Even if the Collector s belief that such inputs were interchangeable with domestic and industrial knitting machines, had substance, the fact that the very machines which co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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