9911796707
TMI Blog1995 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... 1982, due to the budgetary changes the respondent had filed a Classification List and classified their product `Spin dryer under Tariff Item 68. The Assistant Collector vide his order-in-original No. V(33C)30-5/VC/82, dated 24-9-1982 had classified the said product under Tariff Item 33C as the product has in built electrical device and the same is generally used for domestic purposes. However, he had further observed that the product `Spin dryer does not fall with in the Schedule appended to Notification No. 33/69, dated 1-3-1969 as amended and as such treated it as exempted from payment of Central Excise duty. However, the Appellant Collector had observed that `Spin dryer is nothing but washing-cum-dryer machine and can very well fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shing machine. Shri S.K. Mehta, learned Counsel for the respondents urged that the clothes washing machine and the dryer perform different functions. They are different appliances meant for different purposes and hence a drier cannot be termed as a washing machine. The present Central Excise Tariff Act, 1985 has clearly recognised and brought out the difference between the two appliances wherein the dryers are classified under Heading 84.21 Central Excise Tariff Act and washing machine are separately classified under Heading 84.50 Central Excise Tariff. The learned Counsel pleaded that the Assistant Collector and Collector (Appeals) have correctly found that dryers manufactured by the respondents are not covered by the expression clothes wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appliance which comes into play AFTER the clothes are washed. It is not the case of the Department that the article is a composite washing cum drying machine. The description at Serial No. 6 of the specified goods in the Schedule to the Notification No. 33/69, Clothes washing machine s . When washing and drying are separately carried out in machines designed for the respective purpose, it will be unreasonable to bring the spin dryer, which, as a stand-alone unit, performs only the function of removal of moisture by centrifugal force from clothes which are already washed, into the ambit of the expression Clothes washing machines , and to deny it the exemption from duty as a domestic electric appliance under Item 33C Central Excise Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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