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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Classification of stitching machines - the machine in question ...


Sewing Machine Classified Under Heading 84.52 Based on Principal Function as Per HSN Explanatory Note 7 to Chapter 84.

June 5, 2018

Case Laws     Central Excise     AT

Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the principal function of the machine is sewing - to be classified under heading 84.52 - AT

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