1980 (1) TMI 172

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..... 1965?" There is no dispute on facts. It is admitted that the assessee is a manufacturer of sewai ki machine made of iron (machine for producing vermicelli). The only question is whether it is "kitchen appliance" within the meaning of Notification No. S.T. 3115 dated 18th June, 1971, as otherwise it being an instrument whereby energy or force is transmitted and transformed from one point to another it would be machinery taxable under Notification No. 7098 dated 1st October, 1965. The learned standing counsel placed reliance on the following definitions of the words "kitchen" and "appliance" in Chambers's 20th Century Dictionary: "Kitchen, a room where food is cooked, a utensil with a stove for dressing food, anything eaten as a relish wit .....

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..... . The question is whether it can be said to be a kitchen appliance. In Encyclopaedia Britannica, Vol. II (1973 edition, page 624), gas range or cooker, electric range and refrigerators are mentioned as kitchen equipment. This, however, cannot be of any assistance as food habits, manner of their preparation and appliance used in our country are entirely different as compared to European countries. For instance, oven, heater, toaster, etc., although used for baking and roasting are understood in common parlance in our country as electrical goods rather than kitchen equipment. Even then with march of time and advancement coupled with scarcity of domestic servant and increasing housewives' employment due to economic pressure, etc., have led to .....

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..... iance to be kitchen appliance must be of direct use or help in cooking. The entry is not cooking appliance but kitchen appliance, a term of wider import. Even in European countries, grinders, beaters, crushers and blinders, items which are not directly used for cooking are considered as cooking appliance (in Encyclopaedia Britannica, Vol. II, 1973 edition, page 625). The revising authority was therefore justified in holding that sewai ki machine is understood in common parlance as kitchen appliance. In the result, these revisions fail and are dismissed. The assessee shall be entitled to its cost which is assessed at Rs. 200 one set. The fee of the standing counsel is assessed at Rs. 100. Petitions dismissed.
Case laws, Decisions, Judg .....

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