1987 (12) TMI 284

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..... hri V. Sridharan, Advocate for the appellants and Shri L.C. Chakraborti, Departmental Representative for the respondent and have perused the available papers. 2. The question arising for decision in this appeal is classification for the purpose of customs of 2000 bobbins made of plastic imported by the appellants - whether they merit classification under heading 39.07 CTA as articles of plastic .....

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..... 2 of the Bill of Entry, it is seen that the appellants imported in knocked down condition - 1. 3 sets Yamada Brand High speed Double Machine Model II V. 2. 3 sets Yamada Brand High speed Bobbin Winder Model 145V. This, read alongwith record of the personal hearing before the Collector (Appeals) as also Shri Sridharan s submissions before us indicates that the appellants claim is that the bo .....

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..... ent when these machines were first installed. We feel that such number of bobbins as would fit in as integral part as original equipment in the 6 sets of machines when they are first installed, should get benefit of classification as the machine itself i.e. Heading 84.38(1). As for, bobbins exceeding this number, their classification under heading 39.07 should stand. 5. The Assistant Collector o .....

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