1997 (1) TMI 264 - AT - Central Excise

Summary

Issues: Classification of clothes dryer under tariff headings 84.21, 84.50, and 84.79.

Analysis:
The appeal concerned the classification of a clothes dryer under different tariff headings. The lower authority assessed it under T.I. 84.79, while the revenue sought classification under T.I. 84.50 or alternatively under T.I. 84.21. The appellant argued that the dryer should be classified under 84.21 as it covers centrifugal dryers, which the dryer in question is. The Tribunal noted that tariff 84.50 specifically covers washing machines with dryers incorporated, not standalone dryers like the one in question. The Tribunal found that the lower authority did not consider tariff 84.21, which includes centrifugal dryers. Referring to the HSN notes, the Tribunal concluded that clothes dryers fall under the ambit of tariff 84.21. Citing a Supreme Court case, the Tribunal emphasized resolving classification disputes with reference to the HSN unless the CET Act indicates otherwise.

The respondents did not participate in the proceedings, and the goods were described as centrifugal type dryers. As the goods were confirmed to be of centrifugal type and no contrary information was provided, the Tribunal held that the clothes dryer should be classified under T.I. 84.21. Consequently, the revenue's appeal for reclassification under T.I. 84.21 was allowed.