| Date: |
07-06-1994
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| Notification No: |
Central Excise Circular No 42/1994
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding "Tajima" brand embroidery machine - Whether vertical type or not
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Regarding "Tajima" brand embroidery machine - Whether vertical
type or not
Circular
No. 42 dated 7th June 1994
I
am directed to say that a doubt has been raised whether �Tajima� Embroidery
machine is a vertical type machine or not.
If
the �Tajima� brand embroidery machine is considered as vertical type then
the fabrics embroidered on the said machine are to be classified under heading
58.05 attracting �Nil� rate of duty.
The
Textile Commissioner has opined that in the �Tajima� brand Embroidery
Machine the movements of fabrics to be embroidered are in horizontal path and
the said machine can be regarded as horizontal type. The SASMIRA has opined that
�Tajima� Embroidery Machine is a �horizontal type of machine� where the
cloth moves in a horizontal plane on the table while the embroidery is done by
the sewing needles operating vertically on the cloth.
The
matter has since been examined by the Board in consultation with the field
formations. The Board has also considered the opinion of SASMIRA, Textile
Commissioner etc., and it has been decided that "Tajima Embroidery
Machine" is not vertical type embroidery machine.
Field
formations and trade interests may be informed accordingly.
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