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TMI Blog2006 (7) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : P.G. Chacko, Member (J)]. The dispute in this case relates to classification of Stainless Steel LPG Stoves for the period January to June 99. The assessee (respondents) claimed classification of the item under SH 7321.20 of the CETA Schedule and this claim was accepted by the lower appellate authority. The department (appellant) wants it to be classified under SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27/98-CX., dt. 2-6-98. Adverting to the substantive issue, he submitted that, in the case of another manufacture of LPG stoves, the department themselves had classified such stoves under SH 7321.20. In this connection, the consultant referred to SCN No. 22/97, dated 25-2-97 issued to M/s. Premier Home Appliances, Madras from the office of the Commissioner of Central Excise, Chennai-34 (copy produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the consultant had also been raised before the lower appellate authority and that the plea was not considered by that authority. The assessee has not challenged the appellate Commissioner s order and, therefore, they cannot be heard to reiterate the above objection. The preliminary objection is, therefore, not sustained. 5. Ld. Consultant has referred to the SCN issued by the department to M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific entry for cooking appliances and plate warmers. Cooking appliances are obviously appliances used for cooking. The LPG stoves manufactured by the respondents during the period of dispute were undisputedly used by their customers for cooking purpose. Therefore, in our considered view, LPG stoves are only cooking appliances,.and appliances meant for use other than cooking are covered by SH 7321. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus there is functional parallel between plate warmers and LPG stoves. One is used for cooking food by burning LPG, while the other is used to maintain cooked food at the desired temperature. Hence both the appliances, which are integrally connected with cooking of foods, are classified together. Sub-heading 7321.10 is the specific entry for both the items. This entry must invariably be preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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