1998 (1) TMI 253

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..... The short question involved in this appeal filed by the Revenue is the classification of the product described as power driven cloth cutting machine head with standard accessories complete set . The same was assessed under Heading 8508.80. After the clearance, the respondents, herein, filed a refund claim, claiming classification under Heading 8452.29, but the same was rejected by the original .....

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..... d therefore fall under Tariff Heading 84.51 and thus eligible for the benefit of Customs Notification 16/85." 3. The learned SDR has now submitted that the leaflet available in the file indicates that the goods imported are nothing but electro-mechanical tool for working in the hand with self-contained electric motor. The machine has been designed with a low centre of gravity for ease of handli .....

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