9911796707
TMI Blog1997 (10) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... not one and the same and are also not similar in feature and construction. The assessee had filed the newspaper advertisement pertaining to both the products manufactured and advertised by various other manufacturers including leading manufacturers of electric appliances like Jonson , Vijay and Bajaj who had given clear distinction between the two products. It was also argued before the lower authorities that the Trade recognised both the items as different. In this regard they had also relied on the separate ISI Specification for both the products. However, the lower authorities did not accept their contentions and held that the construction of the coil is that the conductor is covered with an insulator and a metallic tube and accordingly, the coil is sheeted one whereas IS 2994-1965 which refers to electric stove is covering an Electric appliance having open elements , since the material being manufactured by the assessee is not having an exposed element but a Sheeted Element . It was held that the item will have to be considered as a hot plate under Tariff Item 33C of CET and not covered under Notification No. 33/69-C.E., dated 1-3-1969. The assessee filed an individual a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstood in the trade and in the light of the commercial usage. In this particular case there is no dispute about the classification of the items under the same Tariff heading. It is, however, only the benefit of the Notification which is being disputed by the Revenue. The Notification No. 33/69-C.E., dated 1-3-1969 (as amended) from time to time and the latest being No. 165/79, dated 17-4-1979 exempts domestic electric appliances falling under 33C of the First Schedule to the Central Excises and Salt Act, other than those specified in the schedule annexed to the Notification from whole of the duty of excise leviable thereon. In the Sl. No. 16 of the Schedule the description of the item given is as Hot plates, cooking ranges, grillers boiling plates, plate warmers, food warming trays, food warming trollies, hot food cabinets. 8. The Revenue would like to consider the item in question which is hot coils as synonym with hot plates. In this regard only reliance placed is on ISI Specification. The assessee is also countering by filing ISI Specification for electric hot plates IS 65-1983 and another Indian Standard for solid embedded type electric heating elements IS 4159-1985. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.103 Embedding Material - It shall be electrically insulating, thermally conducting, and fairly non-hygroscopic after the process of embedding is complete. 11. From the reading of these ISI specifications it is clear that the specifications for hot plate and that of hot coil stove are different. The same are traded differently and they are understood as different items by a customer. The commercial parlance is required to be applied in this case and on perusal of the advertised material of various companies it is seen from the photograph and the description that both the items that they are clearly described as different items and sold as different items and they are understood differently in the trade. There is a price variance also in respect of both the products. For the purpose of interpreting the Notification, the words of the Notification are to be construed strictly when the Notification excludes hot plates and the item hot plate is understood differently in the trade as well as in ISI Specification, then in such a situation it cannot be stated that hot plates and hot coil stove are one and the same. In that view of the matter, the findings given by the learned Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the product in question before us evidently the heating element is enclosed in tubular sheath(s). Hence, this article cannot be considered as a stove. 18. (I may however add that the Govt. of India order also states, inter alia, that ISI Specification for hot plate envisages that the element should be enclosed or embedded within a tubular sheath and covered by a plate. If this was so there was no difficulty but the ISI Specification produced before us, does not incorporate any such stipulation. This shows that evidently an error apparent had crept in the above citation in the Govt. of India s order. The words covered by a plate are just not there in the relevant ISI Specification cited in our order and therefore we cannot take this aspect into account). Hence, ld. D.R. is correct in pointing out that in terms of ISI Specifications the appliance in question in this case could only be considered as a type of hot plate (even if it is described by the appellants as stoves in their pamphlets). 19. The respondents are of course correct in pointing out that hot plates and coil stoves/coiled stoves are being advertised as distinct articles in the pamphlets of various manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for the benefit of Notification No. 33/69. Sd/- (S.L. Peeran) Member (J) Dated 25-7-1996 Sd/- (S.K. Bhatnagar) Vice President Dated : 25-7-1996 [On Reference : Archana Wadhwa, Member (J)]. - When the matter was called, nobody appeared on behalf of the respondents. However, vide their letter dated 26-8-1996, the respondents had made a prayer to decide the difference of opinion on the basis of the merits in their absence. Accordingly, learned S.D.R., Shri A.K. Agarwal for the appellant Commissioner was heard. 2. The difference of opinion between the learned Vice President, Shri S.K. Bhatnagar and learned Brother, Shri S.L. Peeran, Member (Judicial), is whether the product manufactured by the respondents herein, is to be considered as a hot plate? If the answer to the above proposition is in the affirmative, the respondents get ousted from the benefit of the exemption Notification No. 33/69-C.E., dated 1-3-1969, as amended as the said Notification while granting exemption to domestic electrical appliances falling under the erstwhile Tariff Item 33C of the First Schedule to C.E.T. specifically excludes hot plates vide Serial No. 16 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing advertised by them - one which is covered by the hot plate and another which is not covered by hot plate as `electric coiled stoves . The specifications for the hot plates and coiled stoves have also been enumerated in the same advertising materials differently. It is also a fact that in the common parlance, hot plates and electric coiled stoves are considered to be two different items. Whereas electric coiled stoves are much less in value , the hot plates are considered to be much sophisticated and highly technical items and valued towards the higher side. I also note that while excluding certain items from the benefit of the exemption Notification in Serial No. 16 of the Schedule, the hot plates have been put on the same platform as the cooking rangers, grillers, boiling plates, plate warmers, food warming trays, food warming trawlers and hot food cabinets. All these items are luxury items. The intention, while granting the exemption Notification, seems to exclude the luxury items from the benefit of the exemption. Electric coiled stoves being cheaper in value are to be considered as a common man s appliance and an essential item. ISI specifications are also formulated keepi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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