2000 (8) TMI 557 - AT - Central Excise

Summary

The appeal by M/s. Videocon Appliances Ltd. regarding partial exemption under Notification No. 54/93 for washing machines was denied as the notification only applies to parts of household washing machines, not the machines themselves. The authorities upheld the denial, stating that the appellants failed to show entitlement to the benefit. The appeal was rejected as the washing machines did not meet the criteria of the notification.