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2018 (9) TMI 1345 - AT - Central ExciseMisdeclaration of manufactured goods - Manufacture of Sewing machines or not - exemption under N/N. 6/2002 dated 01.03.2002 - Revenue case is that the appellant was actually manufacturing Embroidery Machines and were misdeclaring the same as Sewing Machines and were wrongly availing the benefit of exemption notification - Held that:- The machines manufactured by the respondent performed both the functions i.e. Embroidery as well as Sewing. The Appellant Authority has also examined the working of the machines and have observed that whereas embroidery machine cannot perform the function of sewing machine, a sewing machine can perform both the functions. The HSN explanatory notes has been well adopted by appellate authority to conclude that it is only those machines which can be only used for embroidery would were fall under the category of embroidery machines. In case the machine worked for both the functions, they have to be held as sewing machine classifiable under the head 84.52 and entitled to the exemption. Appeal dismissed - decided against Revenue.
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