Tariff classification of industrial laundry machines rejected under domestic appliance entry; reassessment moved to residuary item

Industrial laundry machines with spares were not classifiable as domestic electrical appliances under Item 33C because that entry was confined to appliances of the domestic type, even if used in hotels or shops. The goods were commercial laundry equipment used in industrial establishments, so the classification under Item 33C was rejected and Item 68 applied instead for reassessment of countervailing duty, with consequential refund.

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Issues: Whether industrial laundry machines with spares could be classified for countervailing duty under Item 33C of the Central Excise Tariff, or whether they were classifiable under Item 68.

Analysis: Item 33C covered domestic electrical appliances of the domestic type, even if used in hotels or shops, but not industrial appliances. The imported goods were industrial laundry machines commonly used in commercial laundry establishments and were not of the domestic type. On that basis, classification under Item 33C was held to be incorrect and reassessment under Item 68 was directed.

Conclusion: Classification under Item 33C was rejected and the goods were held to fall under Item 68 for reassessment of countervailing duty, with consequential refund.

Ratio Decidendi: Where a tariff entry is confined to domestic type appliances, industrial goods of the same general description cannot be classified under that entry merely because they serve a similar function.

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