9911796707
TMI Blog2009 (2) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellants are engaged in the manufacture of various models of industrial sewing machines and had not taken registration nor paid duty on the ground that they were eligible for exemption under Notification No. 6/2002 dated 1-3-2002-C.E. as amended from time to time. The said Notification exempts sewing machines which do not have an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced in the Order in Original and submitted that the pictures clearly show that there was no inbuilt motor with the machine manufactured by them. He drew our attention to page 34 of Order in Original which explains the features of the machine and where it has been specifically cited that pulley and belt drive mechanism has been used for connecting motor to the portable bag closer machine. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the clutch motors were parts of sewing machines or otherwise. An integral part of a machine may not necessarily be inbuilt. It could be other than inbuilt also. The motors in this case were not inbuilt in the machines but located outside and were connected to the sewing machine externally with the help of a pulley and belt system. Thus the Notification has been correctly extended in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the third party and fitted in the Wet Grinder by V-belt can be classified as domestic electrical appliance or otherwise. She submits that no comparison can be made between a Wet Grinder and Sewing Machine. 5. After considering the submissions made by both the sides, we find that the issue is arguable one. The Commissioner s decision is on the basis that in many models, motor is not visible and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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