9911796707
TMI Blog2000 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. 2. The respondents are manufacturer of the product, Sunflame Electric Coil Stove, falling under sub-heading 8516.00 of the CETA. They had claimed the benefit under Notification No. 160/86 on the ground that the same are covered by its residuary entry 5(d) under the caption (domestic electrical appliance) which provides nil rate of duty. In their classification list also they accordingly claimed duty exemption on that ground. 3. On the other hand, the stand taken up by the Revenue is that the product, 'electric coil stove' is covered by S. No. 5(a)(x) of the Table annexed to Notification No. 160/86-C.E., dated 1-3-1986 and attracts 20% BED + 15% SED as mentioned therein. 4. The Assistant Collector rejected the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, plate warmers, food warming trays, food warming trollies, hot food cabinets. S. No. 5(d) of the Table annexed to Notification 16/86-C.E. on which the respondents have relied upon, reads as under :- "Other domestic electrical appliances." The plea taken up by the respondents is that their product known as "electrical coiled stove" is not covered by any of the items/products mentioned in S. No. 5(a)(x) of the Table referred to above and as such they are not liable to pay duty at 20% ad valorem rate, as specified therein. But the stand taken up by the Revenue is that the so-called product, electric coil stove of the respondents is squarely covered by S. No. 5(a)(x) of the Table annexed to the Notification and as such they are liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent item, but a hot plate. The observations of the Collector (Appeals) in the impugned order that the product does not appear to fall under this serial number, while reversing the order-in-original of the Assistant Collector, are devoid of any logic and as such cannot be accepted. He has not recorded any cogent reasons in support of his observations but simply stated that it was explained to him that the heating element whether sheathed or otherwise retains essential characteristics of the elements and functions only as a heating element. He, for that reason, has taken the view that the product, electric coil stove did not fall under S. No. 5(a)(x) of the Table annexed to the Notification and was rather classifiable under S. No. 5(d) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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