TMI Blog1980 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... d additional revising authority was legally justified to hold that 'sewai ki machine' was taxable as kitchen appliance under Notification No. S.T. 3115/X-900 (55)/67 dated 18th June, 1971, and not as 'machinery' taxable under Notification No. 7098/X-1012-1965 dated 1st October, 1965?" There is no dispute on facts. It is admitted that the assessee is a manufacturer of sewai ki machine made of iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nything applied; means used." and urged that kitchen appliance means anything used for dressing food. He maintained that as sewai ki machine is not an appliance used for dressing food it cannot be considered as kitchen appliance. It was emphasised that as sewai is a marketable commodity, therefore the machinery by which it is produced cannot be considered as kitchen appliance. The arguments do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means to an end; it is a device which gives the desired result by producing sewai by mechanical method. It is, therefore, an appliance. The question is whether it can be said to be a kitchen appliance. In Encyclopaedia Britannica, Vol. II (1973 edition, page 624), gas range or cooker, electric range and refrigerators are mentioned as kitchen equipment. This, however, cannot be of any assistance as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in milk or syrup (chasni) and is taken either as snack or as sweet dish after meal and dinner. It is an item of food. It may be produced at commercial level for marketing or it may be produced in home for consumption in household. In either case, the machine from which it is produced is not directly concerned with kitchen. But that is not the test. An article may not be of direct use yet its use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chen appliance must be of direct use or help in cooking. The entry is not cooking appliance but kitchen appliance, a term of wider import. Even in European countries, grinders, beaters, crushers and blinders, items which are not directly used for cooking are considered as cooking appliance (in Encyclopaedia Britannica, Vol. II, 1973 edition, page 625). The revising authority was therefore justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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