1997 (12) TMI 330

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....R, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees filed a classification list effective from 18-4-1990 describing the goods as "sewing machine furniture" and claiming classification under Heading 8452.00. The Assistant Collector, after reading the process of manufacture and after seeing a sample, passed an order on classification holding that the article was merely....

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....urers of sewing machines. Since the entry at Heading 8452 covered bases specially designed for sewing machines, the classification suggested by the assessees was appropriate. 3. Shri Kannan, ld. DR arguing for the Revenue relied upon the process of manufacture and claimed that the goods manufactured, according to the process, would qualify for the term `block board' and merit classification ....

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....." 6. The sample placed before the Assistant Collector was described by him as 'a block board having a gap in the middle and slots on either side.' The Collector (Appeals) had considered both the statements while holding that the impugned goods were 'block boards'. Even if it was for end user to cut upon the space provided for fitting the machine, the very fact that a specific area was not f....