Customs, Excise and Gold Tribunal - Delhi
Indian Handicrafts vs Collector Of Customs on 4 August, 1987
Equivalent citations: 1989(42)ELT126(TRI-DEL)
ORDER K.L. Rekhi, Member (T)
1. The appellants imported Industrial Laundry machines with spares (Steam presses with boilers and steam issuing and cleaning tables). The Custom House assessed countervailing duty thereon with reference to Item No. 33C of the Central Excise Tariff. This item covers domestic electrical appliances, irrespective of the fact whether such appliances are used in household or hotels, shops etc. But the condition is that the appliance should be of the domestic type. The goods imported in this case were of the industrial type as are commonly used in commercial laundry establishments. The learned S.D.R. stated very fairly that in view of the earlier decisions (Appeal No. C-1479/81-B2) (C. C., Bombay v. Indexpo International (P) Ltd.) in similar type of cases, he was not opposing this appeal.
2. Since the goods are indisputably of the industrial type and not of the domestic type, countervailing duty with reference to Item 33C would be incorrect. We allow the appeal and order that the countervailing duty should be reassessed with reference to Item 68 of the Tariff and consequential refund should be granted to the appellants.