TMI Blog2018 (9) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. - APPEAL No. E/501/2011-EX[DB] - A/71828/2018-EX[DB] - Dated:- 19-7-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Mohammad Altaf, Assistant Commissioner (AR) for Appellant Request for Adjournment, for Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Sewing machines was Embroidery. 4. In view of the above, proceedings were initiated against the assessee by way of issuance of two show cause notices dated 02.02.2009 and 27.09.2009 raising demands of duty of Excise against them, by invoking the longer period of limitation. The said show cause notices culminated into an order passed by the Original Adjudicating Authority. 5. On appeal against the above, Commissioner (Appeals) examined the disputed issue in the light of the HSN Explanatory notes as also the precedent decisions laying down that HSN is a safe guide for deciding the issue of classification. Accordingly, He observed as under:- On a perusal of the above explanation, I find that the chapter 8447 does not cover t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o demonstrate as to what is a the basic difference between a Embroidery machine and Sewing machine. A look into the working of the machines clearly reveled that an Embroidery machine cannot performed the job of sewing and stitching whereas the sewing machine can do such perfunctory the job of sewing and stitching whereas the sewing machine can do such perfunctory job so as produce purely decorative work such as embroidery effects. Moreover, it is an admitted fact that the embroidery machine cannot perform the job of sewing or stitching, whereas the principle function/job of machines manufactured by the appellant is sewing and stitching. The above position is also in accordance with the HSN Explanatory notes, which are the basic determinant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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