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TMI Blog1979 (8) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... for "components of Industrial Sewing Machine as per list attached and as per Policy for AM-78". In the list of Components of Industrial Sewing machine attached to the licence is included 'Rotating Hook complete with bobbin case' vice Sl. No. 1 of the List. The Invoice relating to the goods in question described the goods as followed- "Rotating Hook complete with bobbin case "SM" Brand Japan marked model DB-1" "SM" Brand Rotating Hook complete with bobbin case, Part No. 6101 model DDL-227". The goods were allowed clearance against the licence after assessment of Customs duty under heading 84.41 (2) of C.T.A. ₹ 75 at 100% + Auxiliary duty as parts of domestic sewing machines." 3. The Importers filed a refund claim under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e part numbers, indicating thereby that the rotating hooks of different bore dia. have identical function and can be used both for domestic machines and for sewing machines of other than domestic type. (d) The Importers could not substantiate that the impugned goods imported in the past against their AU licences were in fact, utilised for manufacture of industrial sewing machines. 4. On an appeal to the Appellate Collector, the Importers, inter alia, stated as follows:- (a) According to the catalogue for sewing machine type DDL-227 of which they claimed the goods to be a component part the speed of the machine as 4500 stitches per minute and they produced evidence to show that the bore diameter of the hook required was 7.94 mm. Simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regard to the Importers asking them to show cause, for the reasons stated therein why the Order No. 1759/78, dated 20-12-1978 of the Appellate Collector of Customs, New Delhi, should not be reviewed under section 131(3) Customs Act, 1962 and the goods charged to duty under heading 84.41(2) of CTA '75. 7. The Importers controverted the grounds on which the Government of India proposed to review the order of Appellate Collector and also availed of the opportunity of personal hearing when they urged some additional points supplementing the contentions already put forth by them in the reply dated 24-3-1979. As the Importers had relied heavily upon ISI Specification No. IS: 1610-1960, it became necessary to check with ISI regarding the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable as parts of domestic sewing machines under heading 84.41 (2). (b) There is no warrant for identifying domestic sewing machines with reference to vertical and oscillating hooks. The term, 'domestic sewing machine' has to be interpreted as it is understood in the International market/Trade for purposes of Customs classification because the Customs Tariff Act '75 is now patterned on B.T.N. The term 'domestic sewing machines' broadly refers to sewing machines used in homes, by tailors and dress makers etc, and these machines would not cease to be domestic sewing machines for purposes of Customs classification merely because these are used by tailors and dress makers. (c) While the classification of sewing machines complete has to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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