{"id":170971,"date":"1998-08-13T00:00:00","date_gmt":"1998-08-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sahi-export-house-vs-collector-of-customs-on-13-august-1998"},"modified":"2017-02-03T19:46:11","modified_gmt":"2017-02-03T14:16:11","slug":"sahi-export-house-vs-collector-of-customs-on-13-august-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sahi-export-house-vs-collector-of-customs-on-13-august-1998","title":{"rendered":"Sahi Export House vs Collector Of Customs on 13 August, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Sahi Export House vs Collector Of Customs on 13 August, 1998<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (112) ELT 1019 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> P.C. Jain, Member (T) <\/p>\n<p>1. Sole question involved in this appeal is regarding the classification of goods described as &#8220;Industrial Sewing Machine head with standard accessories&#8221; 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.\n<\/p>\n<p>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.\n<\/p>\n<p>3. In view of the aforesaid findings impugned order is set aside and the appeal is allowed with the consequential relief to the appellant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Sahi Export House vs Collector Of Customs on 13 August, 1998 Equivalent citations: 1999 (112) ELT 1019 Tri Del ORDER P.C. Jain, Member (T) 1. Sole question involved in this appeal is regarding the classification of goods described as &#8220;Industrial Sewing Machine head with standard accessories&#8221; of different [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-170971","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sahi Export House vs Collector Of Customs on 13 August, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sahi-export-house-vs-collector-of-customs-on-13-august-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sahi Export House vs Collector Of Customs on 13 August, 1998 - Free Judgements of Supreme Court &amp; 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