1983 (12) TMI 298

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..... is appeal relates to assessment of the following two items under Tariff Item 33C of the Central Excise Tariff : (i) Hot Cups, one litre capacity, electrically operated; and (ii) Stainless Steel Rectangular Beverage Jugs, electrically operated. The Deputy Collector of Central Excise, Bombay ordered that these two items should be assessed under T.I. 33 ibid and were subjected to Central Excise Duty under Notification No. 33/69-C.E., dated 1-3-1969. He held that the item at Sl. No. (1) above namely, Hot Cups, Electrically operated were nothing but Electric Kettles which are dutiable under Sl. No. 14 of the Schedule to the said Notification. He further held that Hot Beverage Jugs were Food Warming Cabinets and accordingly were duti .....

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..... cation No. 33/69-C.E., dated 1-3-1969. She also added that these items could not be considered as Kettles or Food Warming cabinets in common parlance. She cited the following authorities in support of her statement : (i) M/s. Indo-International Industries v. Commissioner of Sales-tax, U.P. - 1981 E.L.T. 325; (ii) M/s. Dunlop India Ltd. v. Union of India - AIR 1977 S.C. 597; (iii) M/s. Healthways Dairy Products Co., Gauhati v. Union of India - 1978 E.L.T. J 457; and (iv) Sales Tax Commissioner v. S.N. Brothers - AIR 1973 S.C. 78. She argued that in the matter of interpretation of taxation under the Central Excise law, we should attach importance only to trade and popular meaning of the expressions or words/articles u .....

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..... ailways, kitchens, aircraft etc. as stated in Explanation I would be liable to Central Excise duty under T.I. 33C. We, therefore, agree with the Departmental Representative on this point. However, regarding the liability to duty of these two items under the aforesaid Notification No. 33/69-C.E., dated 1-3-1969 under T.I. 33C, we are inclined to agree with the learned Advocate of the appellants. The lower authorities have not adduced any evidence to show that the Hot Cups could be considered as domestic electrical appliances and as to how hot cups could be considered as synonymous with Electric Kettles. Similarly, no reasons have been given by them to show that `hot beverage jugs' could be considered to be same as food warming cabinets under .....

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