9911796707
TMI Blog2005 (6) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals). The respondents, during the material period, were engaged in the manufacture of Pressure Cookers of various capacities. In December, 1995, they filed a declaration under Rule 173B of the Central Excise Rules, 1944 classifying "Pressure Pan with Lid" and "Pressure Pan without Lid" under SH 7323.00 of the CETA Schedule and claiming the benefit of 'nil' rate of duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " were classified as parts of Pressure Cooker under SH 7323.00 attracting duty at tariff rate (15% ad valorem), as the above Notification did not cover parts of Pressure Cooker. The assessee preferred appeals to the Commissioner (Appeals) and the latter granted partial relief. It was held by ld. Commissioner (Appeals) that "Pressure Pan with Lid" and "Pressure Pan without Lid" were to be treated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciple employed in the Pressure Cooker. On the other hand, ld. Counsel for the respondents has argued that the item cannot be classified by functional test. Its classification should be determined by Commercial Identity Test. Ld. Counsel has claimed that a "Pressure Pan with Lid" is not known as Pressure Cooker in commercial parlance. In this connection, he has relied on the Supreme Court's judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with gasket, would work as a Pressure Cooker. After inspecting these parts and assembling them into a composite article, anyone in the trade would treat it only as a Pressure Cooker. Hence, going by the Trade Parlance Test laid down by the Apex Court in the case of G.S. Auto International (supra) and relied on by ld. Counsel, we have to classify the "Pressure Pan with Lid" as a Pressure Cooker. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
