STEFAB (I) LTD. vs COMMNR. OF CENTRAL EXCISE, DELHI — C.A. No. 4649/2000

Summary: STEFAB (I) LTD. v. COMMNR. OF CENTRAL EXCISE, DELHI (C.A. 4649/2000) On 1 September 2005, the Supreme Court heard appeals challenging CEGAT orders classifying the appellant's washing machines under Tariff Item 84.50 rather than 84.51. The Court found the Tribunal's decision deficient for failing to address factual differences between the machines, industry practice, and how competitors' identical machines were classified. The Court set aside the impugned orders and remitted the matter to CEGAT for reconsideration of all factual aspects, including the machines' normal intended use, before determining applicable tariff classification. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.