2001 (9) TMI 957

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..... r the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The appellants imported side panels with control knobs claiming them to be components of portable butane gas stove and sought classification of the imported goods under Customs Tariff heading 7321.90 as parts of gas stove and clearance under OGL. The authorities below have held that the goods acquired the essential character .....

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..... as stove. The function and purpose of a gas stove is for heating or cooking. This cannot be achieved without the burner or the drip pan/stand. Hence the goods cannot be said to have attained the essential characteristics of a portable gas stove. Therefore we hold that the Commissioner has wrongly applied Rule 2 of the Interpretative Rules. Since the goods are only parts of gas stove they do not re .....

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