NAT STEEL EQUIPMENT PVT. LTD. versus COLLECTOR OF CENTRAL EXCISE

NAT STEEL EQUIPMENT PVT. LTD. versus COLLECTOR OF CENTRAL EXCISE

Items manufactured and used in hotels, hospitals, and industrial canteens are 'similar appliances' generally used for household purposes, thus classifiable under Tariff Item No. 33C as domestic electrical appliances; 'similar description' means items need only resemble household appliances.

Parties
Appellant: Nat Steel Equipment Pvt. Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
19 January 1988
Procedural Posture
Appeal / Final Disposition
Outcome
Appeal dismissed
Legal Topics
Classification Under Central Excise Tariff, Interpretation of 'similar Description', Domestic Electrical Appliances
Central Excise Law Classification Under Central Excise Tariff Interpretation of 'similar Description' Domestic Electrical Appliances

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Parties

Nat Steel Equipment Pvt. Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Appeal / Final Disposition

Legal Issues

  1. 1 Whether items manufactured for hotels, hospitals, and industrial canteens are classified as 'domestic electrical appliances' under Tariff Item No. 33C or under Item No. 68
  2. 2 Interpretation of 'similar description' in Excise tariff
  3. 3 Application of Section 11-A in absence of suppression of facts

Ratio Decidendi

Items manufactured and used in hotels, hospitals, and industrial canteens are 'similar appliances' generally used for household purposes, thus classifiable under Tariff Item No. 33C as domestic electrical appliances; 'similar description' means items need only resemble household appliances.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs