1998(11)LCX0029

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri P.C. Jain, Member (T) and S.S. Kang, Member (J)

COLLECTOR OF CUSTOMS, BOMBAY

Versus

ALKAV OVERSEAS

Final Order No. 911/98-B2, dated 20-11-1998 in Appeal No. C/706/93-B2

CASE CITED

Vishal Exports v. Collector — 1997(12)LCX0016 Eq 1998 (103) ELT 0074 (Tribunal) — Relied on                               [Paras 5, 7]

Advocated By :  Shri S.N. Ojha, JDR, for the Appellant.

Shri R. Sudhinder, Advocate, for the Respondent.

[Order per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the Order-in-Appeal, dated 29-10-1992 passed by the Collector of Customs, Bombay.

2. Brief facts of the case are that respondents imported 20 sets of Sunstar Model Stitch Machines and claimed the classification under Sub-heading 8452.21 of Customs Tariff. The Revenue assessed the Table Drawers under Sub-heading 8452.40 and stand of machine under Sub-heading 8452.40 and clutch motor under Sub-heading 8501.10 of Customs Tariff.

3. Present respondents filed appeal and the Collector of Customs in the impugned order held that Sewing Machines along with clutch motor are classifiable under Sub-heading 8452.21 of Customs Tariff.

4. Revenue filed this appeal against this order and challenged the classification of clutch motor only. Ld. JDR, Shri S.N. Ojha submits that the industrial sewing machine means sewing machine head only and sewing machine does not include anything else. He submits that electric motor is optional accessory which the buyer may order along with the machine or procure the same separately. This motor is mounted outside the machine head and hence cannot be considered integral part of the machine. He, therefore, submits that motor is to be classified on merits and not as part of machine.

5. Ld. Counsel appearing on behalf of the respondents submits that electric motor is essential part of Industrial Sewing Machine. He relied upon the Section Note 4 of this Section XVI of the Customs Tariff. He also relied upon the decision of the Tribunal in the case of Vishal Exports v. Collector of Customs reported in 1998 (103) ELT 74.

6. Heard both sides.

7. The contention of the revenue is that electric motor which was imported with the sewing machine is classifiable under Chapter 85 of Customs Tariff and the contention of the respondent is that it is a part of sewing machine hence it is to be classified along with machines. We find the issue is covered by the decision of the Tribunal in the case of Vishal Exports (supra). The Tribunal held that electric motor of sewing machine is classifiable as part of sewing machine. The Tribunal held as under :

“4. Under Sub-heading 8452.90 of the Customs Tariff covers ”Sewing machines other than book-sewing machines of Heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles." It is seen from the Tariff Entry that the automatic units are covered by sub-heading 8452.21. It is thus clear that sewing machines with motors were also classifiable under this Heading No. 84.52. The furniture for sewing machines were classifiable under sub-heading No. 8452.40 and other parts of the sewing machines were classifiable under Heading No. 8452.90.

7. The Revenue in their appeal had contended that the electric motors and stands should be separately classified on merits and should not go with the sewing machines. We find that under Section Note 2(a) of Section 16, parts which are goods including in any heading of Chapters 84 or 85 are in all cases to be classified in their respective headings. Under Section Note 2(b), other parts being suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading were to be classified with the machine of that kind.

8. In this case, the electric motor had not been presented for assessment separately. In the invoice, there is no separate reference to the motor. For the packing, the sets of motors (induction motor) had been packed separately but it does not mean that the electric motors had been imported separately. From the facts on record, it is clear that the electric motors were parts of the industrial sewing machines. As the parts are specifically included under Heading No. 84.52 of the Tariff even by virtue of Section Note referred to above, they were correctly classifiable under sub-heading 8452.90."

In view of the above mentioned decision of the Tribunal, we do not find any merit in the appeal and the same is dismissed.

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Equivalent 1999 (106) ELT 165 (Tribunal)