9911796707
TMI Blog1997 (12) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Vishal Exports had pleaded that they were correctly classifiable u/s.h. No. 8452.90. The Collector, Customs (Appeals) had also held that the electric motor and the stand for sewing machine were to be classifiable along with the sewing machine. The Revenue with regard to the electric motor and stand had pleaded that they were required to be classifiable on merits in their respective headings and not to be classified with the sewing machine. 2. Shri A.K. Agarwal, SDR is present for the Revenue. When the matter was called, no one appeared for M/s. Vishal Exports. The matter had come up last on 27-10-1997 when Shri Ashok Mehta was present. A written request for adjournment was also filed on behalf of M/s. Vishal Exports. It was made cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stand should be classified along with the sewing machines. 4. Under sub-heading 8452.90 of the Customs Tariff covers Sewing machines other than book-sewing machines of Heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. It is seen from the Tariff Entry that the automatic units are covered by sub-heading 8452.21. It is thus clear that sewing machines with motors were also classifiable under this Heading No. 84.52. The furniture for sewing machines were classifiable under sub-heading No. 8452.40 and other parts of the sewing machines were classifiable u/h No. 8452.90. 5. The importers had imported spare parts which for all intents and purposes were parts of the industrial se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sets of motors (induction motor) had been packed separately but it does not mean that the electric motors had been imported separately. From the facts on record, it is clear that the electric motors were parts of the industrial sewing machines. As the parts are specifically included under Heading No. 84.52 of the Tariff even by virtue of Section Note referred to above, they were correctly classifiable u/s.h. 8452.90. 9. As regards the Stands, we find that the furniture for the sewing machine is specifically included in sub-heading 8452.40. As the Stand was also specially designed for industrial sewing machine, we consider that it was also correctly classifiable u/s.h. 8452.40 of the Tariff. The revenue s contention that the motor should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are parts for the industrial sewing machines were classifiable under sub-heading 8452.90 and thus they were eligible for the benefit of this Notification. The Stand, however, was classifiable under sub-heading 8452.40 and was not covered by that Serial No. 38 of the Table under Notification No. 172/89-Cus. aforesaid. Thus the benefit of this Notification was not available to the Stand. 11. Taking all the relevant facts and consideration into account as regards the classification of the spare parts for the Industrial Sewing Machines, subject to the observations in para 10 above, we allow the appeal of M/s. Vishal Exports. The appeal filed by the Revenue is rejected. Consequential relief, if any, will be subject to the law of unjust enrichm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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