1997 (1) TMI 264

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....er : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of clothes dryer. The learned lower authority has assessed the same under T.I. 84.79 and the revenue has sought for assessent of the same under T.I. 84.50 in the alternative under T.I. 84.21. The three tariff headings are reproduced below :-   84.21 - Centrifuges, including centrifugal dryers....

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....1 specifically covers centrifugal dryers. The machine can be classified under heading 84.79 only if it is not specified or included elsewhere in chapter 84. While considering classification under 84.79, the Collector (Appeals) did not verify that the goods are not classifiable under any other heading. The cloth (spin dryer) is mentioned in headings 84.50, 84.51 and 84.21. It is agreed that head....

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.... We observe that tariff 84.50 covers only washing machines or such of those washing machines which have a dryer also incorporated therein as one unit. In the present case, admittedly the goods involved are only dryers. This would be used after the washing of the clothes has been done in the washing machine or even domestically by hand. Since the wording of the tariff does not cover the clothes dry....

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....fell into the error of over-looking the fact that the structure of the CET is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the CET Act, 1985 itself. The definiti....