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2005 (9) TMI 86 - SCH - Central ExciseClassification 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.
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