Circular No. 8/8/94-Central Excise
Government of India
Ministry of Finance
(Department of Revenue), New Delhi
Subject : Central Excise – Household type washing machines – Eligibility to excise duty exemption under Notification No. 54/93-CE-Clarification regarding.
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.