1978 (11) TMI 61 - CGOVT - Central Excise

Summary

The Government of India considered petitioners' arguments and records, finding the product in question to be an electric stove, not a hot plate. The use of tubular elements alone does not determine duty liability. The product meets specifications for an electric stove, as confirmed by technical experts. The order confirming the product as an electric stove is upheld, and review proceedings are terminated.