1998 (7) TMI 271

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..... er (T)]. The appellants in this case manufactured Clocks. They also purchased Pen-stands, Pen-cups, Diaries etc. and fitted Digital clocks into such products. The Assistant Collector classified these articles under Sub-heading 8472.00 as other office machines . The assessee claimed that the goods continued to be Clocks attracting under Heading 91.05 as Other Clocks . In the impugned order .....

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..... in holding that these activity resulted in bringing into existence of a new article. 5. We however accept the contention that the classification under Heading 8472.00 is not attracted. The wording in the tariff entry as well as the Explanatory Notes in the HSN do not support the claim that such articles can be termed as other office machines. The HSN general Explanatory Note to Chapter 91 says t .....

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..... y the sufficient component. Therefore, the Assistant Collector will have to classify each such article as per the characteristic of the component other than the clocks. On these observations, we set aside both the lower orders and remit the proceedings back to the jurisdictional Assistant Collector who shall examine the composition of each such products and re-determine the classification in de no .....

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