KLEEN-RITE ENTERPRISES Vs. CCE

JUDGEMENT

(1.) Appellant filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the washing machines manufactured by the appellant were held to be classified under heading 8450 of the Central Excise Tariff.

(2.) Heard both sides.

(3.) The contention of the appellant is that the washing machines manufactured by the appellant are not showing ordinary washing machines, and these machines are for industrial use and the majority of them are being used by textile processing houses and the machines were also cleared for use in the hotels and hospitals. The machines in question are used for bleaching, dyeing, disinfecting, starching, besides slow washing and rinsing etc. These functions of the machines are not disputed by the Revenue, therefore, the machines are classifiable under heading 8451 of the Central Excise Tariff which covers machinery (other than machines of 8450) of the washing, cleaning etc.