1995 (9) TMI 187

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....iff, and other item falling under Tariff Item 68 of Central Excise Tariff. In 1982, due to the budgetary changes the respondent had filed a Classification List and classified their product `Spin dryer' under Tariff Item 68. The Assistant Collector vide his order-in-original No. V(33C)30-5/VC/82, dated 24-9-1982 had classified the said product under Tariff Item 33C as the product has in built electrical device and the same is generally used for domestic purposes. However, he had further observed that the product `Spin dryer' does not fall with in the Schedule appended to Notification No. 33/69, dated 1-3-1969 as amended and as such treated it as exempted from payment of Central Excise duty. However, the Appellant Collector had observed th....

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....Notification. Washing machine and spin dryer together constitute the complete washing machine. Shri S.K. Mehta, learned Counsel for the respondents urged that the clothes washing machine and the dryer perform different functions. They are different appliances meant for different purposes and hence a drier cannot be termed as a washing machine. The present Central Excise Tariff Act, 1985 has clearly recognised and brought out the difference between the two appliances wherein the dryers are classified under Heading 84.21 Central Excise Tariff Act and washing machine are separately classified under Heading 84.50 Central Excise Tariff. The learned Counsel pleaded that the Assistant Collector and Collector (Appeals) have correctly found that dry....