1983 (4) TMI 254 - AT - Central Excise

Summary

The case involved the classification of an electric pressure cooker under the Central Excise Tariff. The appellants argued for classification under Item 54 specific for pressure cookers, while the Department objected due to the cooker's internal heat source. The Tribunal ruled in favor of the appellants, stating that the electric current supplying heat is an external source, thus classifying the cooker under Item 54. The appeal was allowed.