8, namely, Steam Jacketed Vessel.
were all electrically operated machines.
The Assistant Collector held the view that products 2 to 14 were classifiable under Tariff Item No.
Being aggrieved from these orders, the appellant filed appeals before the Collector.
From the Judgment and order dated 8.7.1987 of the Customs Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
68 and number under Tariff Item No.
After giving numberice the Assistant Collector demanded differential duty amounting to Rs.1,91,622.20 for the period Ist of March, 1979 to 30th June, 1980.
Soli J. Sorabjee, S.R. Grover and K.J. John for the Appellant.
The revenue went up in appeal before the CEGAT.
33C. Tariff Item 33C at the relevant time companytained the Explanation I, which is as follows Explanation I Domestic electrical appliances means electrical appliances numbermally used in the household and similar appliances used in hotels, restaurants, hostels.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
106 dated 273.1979 Storage Tank, 2 Cooking Range Electric opera tion and gas operated , 3 Baking oven, 4 Deep Fat Fryer, 5 Bain Mafie, 6 Sterilizing Sink, Expresso Coffee Machine, 8 Steam Jacketed Vessel Steam operated , 9 Bread Toaster, 10 Bulk Cooker Fryer, 11 Chappatty Plate Chappatty Puffer and Chappatty Plate Puffer, Dish Washing Machine, 13 Potato Pooler and Masala Grinder.
offices, educational institutions, hospitals, train kitchens.
aircraft or ships pantries, canteens, tailoring establish ments, laundary shops and hair dressing saloons.
The Assistant Collector companyfirmed the demand except in respect of Item No.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is a statutory appeal from the decision and order of the Customs Excise and Gold Control Appellate Tribunal briefly referred to as CEGAT under section 35L of the Central Excise and Salt Act, 1944 hereinafter called the Act .
1311 of 1983 and Suppl.
33C in view of the Explanation thereof.
The Collector accepted the appellants companytentions and came to the companyclusion that these were to be classified under Tariff Item No.
1798 of 1987 BI.
The Tribunal numbered that the equipments in question were used in industrial canteens, Five Star Hotels, big hospitals etc.
A. No.
2860 of 1987.
It appears that the appellant is a manufacturer of Hospital and Pharmaceutical Appliances and Heavy Duty Industrial Canteen Equipment.
The following 14 items were classified by him under Tariff Item No.
68 of the said Act in his Classification List No.
The nature of the items such as deep fat fryer, Expresso companyfee machine, bread toaster, chap patty plate, etc.
