| Date: |
31-01-1994
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| Notification No: |
Central Excise Circular No 8/1994
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Household type washing machines - Clarification on eligibility to excise duty exemption under Notification No. 54/93-CE
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Regarding Central Excise - Household type washing machines -
Clarification on eligibility to excise duty exemption under Notification No.
54/93-CE
Certain
doubts have been expressed as to whether the benefit of exemption as contained
in Notification No. 54/93-CE (Sl. No.5) is available to household type washing
machines or the said concession is applicable only to parts of household type
washing machines.
2.
The matter has been examined by the Board. The contention of the Trade
that the benefit of exemption as contained in Notification No. 54/93-CE
(Sl.No.5) is applicable to household type washing machines, has no force. It is
seen that the description of the goods as used against Sl.No.6 of the Table of
the said Notification is quite distinctive from the description of the goods as
appearing against Sl.No.5 of the Table to the said Notification. Whereas the
description against Sl.No.6 of the said Notification speaks about laundry type
washing machines and parts thereof, the description against Sl.No.5 of the said
Notification talks about part of household type washing machines only.
3.
It is therefore, clarified that the benefit of exemption against Sl.No.5
of Notification No.54/93-CE is not available to household type washing machines.
4.
Lower field formations may be advised and Trade may be informed
accordingly
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