TMI Blog2004 (2) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge is against the order passed by the Commissioner (Appeals), dated 5-11-1998. One of the issues arising for consideration relates to classification of vacuum cleaners imported by the appellant under Bills of Entry No. 01561, dated 17-8-1998 along with other accessories. The appellant was classifying the vacuum cleaners under chapter sub-heading 8479.89 as Machines and mechanical appliances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding both on classification as also on confiscation. 2. Appellant contended that vacuum cleaners imported by them are of higher capacity and having special features required in the industrial establishment. According to the appellant the Commissioner has wrongly applied the ratio of the decision of the Supreme Court in the case of Nat Steel Equipment Private Ltd. v. Collector of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anation thereto, but the ratio of the decision was that for an item to come under domestic electrical appliances it need not be one actually used in home or house. It must be of a kind that is generally used for household purpose. Reference was also made to the decision of the Gujarat High Court in the case of Viswa Co. v. The State of Gujarat (17 Sales Tax Cases 581) rendered by Bhagwati, J as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electrical appliance, in order to satisfy the description of a domestic electrical appliance, must be actually used in the home or the house. What is necessary is that it must be of a kind which is generally used for household purposes and if that test is applied, there is no doubt that electric fans are domestic electrical appliances and the Tribunal was therefore right in holding that they fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty would not be justified. But apart from such a contention taken in the Memo. of Appeal we do not find any material to show that, as a matter of fact, identical goods were imported on earlier occasion and were classified under 8479.89. 6. Under these circumstances while affirming the classification of the goods under 8509 we remand the matter to the adjudicating authority for examining the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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