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TMI Blog2003 (9) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal the Commissioner (Appeals) has changed the classification to the residual Heading No. 84.79 in the impugned order-in-appeal. The present appeal is against the said order-in-appeal. We extract below the operative portion of the impugned order-in-appeal : - The catalogue of M/s. Evergreen Ultrasonic Ltd., Taiwan for Model ECR 053 describes the machine as Ultrasonic Lace Machine and it states that the machine is capable of welding and cutting in a continuous curve line as well as straight line. The machine eliminates the problems associated with needles, threads and bobbins of conventional sewing machine. The machines are having multi functions to cut, weld, seam, slit, form, hold, emboss, colour coat and fold, all done in one process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) has proceeded on the basis that the impugned machine can not use any textile material/cloth but only thermoplastic material since the cutting and sewing operations are carried out by melting of thermoplastic fibre by application of frictional heat produced by ultrasonic vibrations. Therefore, the Commissioner (Appeals) has proceeded to distinguish the impugned machine from goods covered under Heading 84.52 which include sewing machines and sewing needles. According to him, a sewing machine is one which is intended for sewing together two or more pieces of textiles material, leather etc. He also seems to have been influenced in his decision by the fact that the impugned machine is capable of performing multiple funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.47, book sewing machines are to be classified under Heading 84.40 and knitting sewing machines and other stitch bonding machines are to be classified under Heading 84.47. The explanatory notes also indicate that the machines under Heading 84.52 generally operate with two threads, one inserted by needle and one carried underneath by a shuttle though they may also be fitted with several needles and shuttles to produce a double or triple seam. The impugned machine admittedly operates without the use of needle and thread. Considering the specific entry under Heading 84.52 which covers sewing machine and sewing machine needles and the scope of its coverage as outlined in the explanatory notes to the HSN excluding the coverage of other types ..... X X X X Extracts X X X X X X X X Extracts X X X X
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