1998(08)LCX0232

IN THE CEGAT, COURT NO. II, NEW DELHI

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

SAHI EXPORT HOUSE

Versus

COLLECTOR OF CUSTOMS, MADRAS

Final Order No. 637/98-B2, dated 13-8-1998 in Appeal No. C/77/97-B2

CASE CITED

Vishal Exports v. Collector — 1997(12)LCX0016 Eq 1998 (103) ELT 0074 (Tribunal) — Relied on                          [para 2]

Advocated By : Shri Parag Tripathi, Advocate, for the Appellant.

Shri R.S. Sangia, JDR, for the Respondent.

[Order per : P.C. Jain, Member (T)]. - Sole question involved in this appeal is regarding the classification of goods described as “Industrial Sewing Machine head with standard accessories” of different models. Lower authorities have classified the motor operating the machine head seperately on merits. It is that classification which is contested by the appellants before us. It is their contention that motors will go alongwith the sewing machine head and would also be assessable in Tariff Heading 84.52.

2. We observe that this issue is decided in favour of appellant in another case dealt with by Tribunal in the matter of M/s. Vishal Exports v. C.C.E. Bombay vide Final Order No. C/2947-48/97, dated 9-12-1997 - 1997(12)LCX0016 Eq 1998 (103) ELT 0074 (Tribunal). Accordingly we hold that the electric motors for various models of the industrial sewing machines will also be under Tariff Heading 84.52.

3. In view of the aforesaid findings impugned order is set aside and the appeal is allowed with the consequential relief to the appellant.

_______

Equivalent 1999 (112) ELT 1019 (Tribunal)