Judgment
1. Sole question involved in this appeal is regarding the classification of goods described as "Industrial Sewing Machine head with standard accessories" of different models. Lower authorities have classified the motor operating the machine head seperately on merits.It is that classification which is contested by the appellants before us. It is their contention that motors will go alongwith the sewing machine head and would also be assessable in Tariff Heading 84.52.
2. We observe that this issue is decided in favour of appellant in another case dealt with by Tribunal in the matter of Vishal Exports v.C.C.E. Bombay vide Final Order No. C/2947-48/97, dated 9-12-1997 -1998 (103) E.L.T. 74 (Tribunal). Accordingly we hold that the electric motors for various models of the industrial sewing machines will also be under Tariff Heading 84.52.
3. In view of the aforesaid findings impugned order is set aside and the appeal is allowed with the consequential relief to the appellant.