2004 (2) TMI 426

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..... ng machines set wash/spin time for desired duration. The goods were assessed under Customs Tariff Heading 91.07 rejecting the importer s claim for classification under CTH 8450.90 as parts of washing machines and seized the goods since clearance of the goods was permissible only under cover of specific import licence, which the importers did not possess. The adjudicating authority directed release .....

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..... ich covers time switches with clock or watch movement or with synchronous motor , as the goods in question were simple timers and not time switches with watch or clock movements. In view of the above order upholding the classification claimed by the importers, we see no grounds for interference with the impugned order. Accordingly we uphold the same and reject the appeal. - - TaxTMI - TMITax .....

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