https://www.taxtmi.com/caselaws?id=74467 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. en-us Tue, 04 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74467 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. Case-Laws Central Excise Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74467