TMI Blog2000 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ing duty short paid during the period April 1993 to September 1993 on the ground that the washing machine were mainly supplied to hotels and hospitals, etc. and as such are laundry type washing machine; that the Assistant Collector, however, classified their product under Heading 84.51, in Adjudication Order No. 67/94 dt. 16-9-94 holding that there were both functional and constructional differences between the impugned washing machine and to household or laundry type machine; that on appeal, Commissioner (Appeals) classified the impugned product under Heading 84.50 of the Tariff holding that these are laundry type washing machines. The learned Sr. counsel submitted that the Chief Commissioner, Delhi had examined the classification of the impugned goods and had agreed with the view that these were classifiable under Heading 84.51; that his views were communicated to the Commissioners at Delhi, Chandigarh and Jaipur for information and necesary action; that the Department cannot argue against the classification found correct by the Chief Commissioners. He, further, mentioned that other units producing similar goods in the Commissionerate, of Delhi, Harayana and Rajasthan, are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; the dimension of household washing machine is much less in comparison to their washing machines; that as against weight of 75 Kgs of household washing machines, the weight of their machines ranges from 780 Kg to 1630 Kg; their machines are capable of dyeing requiring a high liquor ratio whereas on account of open type construction, in household or laundry type washing machines, dyeing cannot be done; their machines have inspection windows permitting taking out of articles being dyed, bleached etc., whereas household or laundry type washing machines have no inspection windows; their machines have baffle compartments for special effect during snow wash which is not in household or laundry type machines. The learned Senior Counsel contended that it is not known as to what is the basis of the assumption made by the Commissioner (Appeals) that the principal function of the impugned machine is washing; that no basis has been disclosed to make such an observation; that these machines have special features which make them specifically suitable for carrying out speciality process such as bleaching, dying, enzyme washing etc; that if the findings of the Commissioner (Appeals) is accepted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of use of the impugned machines would not be a consideration for determining the classification; that if a user uses it only for washing, it will not make it just laundry washing machine as long as it is capable of being used for processes such as bleaching and dyeing, etc., referred to in Heading 84.51. He finally submitted that majority of their user (53.3%) are garment textile processors/exporters. 6.We have considered the submissions of both the sides. The rival Headings of Central Excise Tariff are as under : - "84.50 Household or laundry type washing machines, including machines which both wash and dry. - 84.51 Machinery (other than machines of Heading No. 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding cutting or pinking textile fabrics." 7.At the outset we find that there is no force in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (I) For the washing, bleaching, wringing, cleaning, ironing, dyeing, drying or the like of textile yarns, fabrics or made up textile articles, but excluding household 'or laundry-type washing machines (heading 84.50) (II) For the dressing or finishing of yarns or fabrics, after spinning or weaving respectively, to bring out certain qualities or improve their appearances (e.g., shearing, fulling, lustrings), or to give them special new qualities (e.g. by impregnating or coating), but excluding machines for the finishing of felt (heading 84.49) (III) For the reeling, unreeling, folding, cutting or pinking of textile fabrics." 9.It is thus apparant that machines for washing, bleaching or dyeing would fall within the scope of Heading 84.51. This view is also strengthened from the fact that in H.S.N. as well as in Customs Tariff, there is a Sub-Heading 8451.40 which reads as under : "8451.40 - Washing, bleaching or dyeing machines." However the H.S.N. Notes provides that to fall in Heading 84.51, the apparatus must have mechanical features mentioned therein and must be clearly intended for treating textiles. It is not in dispute that the impugned machines are intended for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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