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2018 (6) TMI 125 - AT - Central ExciseClassification of stitching machines - machines manufactured by respondent No.1 under brand namely, Usha Magic Master, Merritt Designer, Luxmi & Aristo and respondent No.II under the brand name “Usha Flora” - Case of the Revenue is that the embroidery is the primary function of the impugned goods and hence, these goods are classifiable as "embroidery machines" under CTH 8447 of the Tariff Act - benefit of Sl. No. 201 of N/N. 6/2002-CE dated 1.3.2002 and under Sl. No. 15 of N/N. 6/2006-CE dated 1.3.2006. Whether the machines are sewing machines or embroidery machines and the same having merit classification under heading 8452 or 8447 of the Tariff Act? Held that:- As per Note 7 to Chapter 84, a machine is used for more than one purpose is, for the purposes of classification, to be treated as it its principal purpose were its sole purpose - On going through the HSN Explanatory Notes to Chapter heading 8447, the heading does not cover sewing machines capable of doing simple embroidery in addition to ordinary sewing under 8452. Further as per HSN Explanatory Note to heading 84.52 states that the machines designed to do embroidery work only under heading 84.52. Admittedly, in the case in hand, the machine in question is sewing but they can do ordinary embroidery sewing. In that circumstance, as per HSN Explanatory Note 7 to Chapter 84, the principal function of the machine is sewing , in that circumstance, it is held that held that the machine in question are sewing machines having merit classification under heading 84.52 of the Tariff Act and are also entitled for the benefit of notification. Appeal dismissed - decided against Revenue.
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