2005 (9) TMI 86 - SCH - Central Excise

Classification of goods - Washing machines - whether the washing machines manufactured by the Appellants fall under Tariff Item No. 84.50 or they fall under Tariff Item No. 84.51 - Tribunal has held that they fall under Tariff Item No. 84.50. - Held that - Tribunal has not dealt with the points of difference which the Appellants have pointed out between their machines and other washing machines. It has also not dealt with the aspect as to what people in the trade normally consider such machines to be. It has also not dealt with the aspect as to how identical machines of other manufacturers are being classified - Matter remanded back - Decided in favour of assessee.

Summary

The Supreme Court of India reviewed an appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's decision on the classification of washing machines under Tariff Item No. 84.50 or 84.51. The Court set aside the Tribunal's orders and remitted the matter back for further consideration of factual aspects before deciding the applicable Tariff entry. The Appeals were disposed of with no costs awarded.