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T.T. (Private) Ltd. Vs. Collector of Central Excise - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC676DTri(Delhi)
AppellantT.T. (Private) Ltd.
RespondentCollector of Central Excise
Excerpt:
.....of pressure cooker as contained in this item, a pressure cooker should work with an external heat source while the subject pressure cooker has an internal heat source in the form of an electric element placed inside the cooking vessel at the bottom. the appellants' reply to the department's objection is that heat source for the subject pressure cooker is electric current which is not self-generated inside the cooker but is supplied from outside. as regards the appellants' alternative plea for assessment under item 33c read with exemption notification no. 33/69-ce, the department's point is that this notification excludes cookers from the purview of exemption and cookers being a general item would include pressure cookers also.3 during the arguments, a sample of the subject electric.....
Judgment:
2. The appellants seek assessment of electric pressure cooker (brand name : Prestige Electromatique Pressure Cooker) under Item 54 of the Central Excise Tariff which is specific for pressure cookers. In the alternative, they pray for its assessment under Item 33C of the Tariff relating to domestic electrical appliances read With exemption notification No. 33/69-CE on the ground that electric cookers are commercially a different product from pressure cookers. Failing both these prayers, they made yet another alternative plea for assessment under Item 68 of the Tariff but did not seriously press for it during the arguments. The Department's objection to assessing the subject electric pressure cooker under Item 54 is that according to the statutory definition of pressure cooker as contained in this item, a pressure cooker should work with an external heat source while the subject pressure cooker has an internal heat source in the form of an electric element placed inside the cooking vessel at the bottom. The appellants' reply to the Department's objection is that heat source for the subject pressure cooker is electric current which is not self-generated inside the cooker but is supplied from outside. As regards the appellants' alternative plea for assessment under Item 33C read with exemption notification No. 33/69-CE, the Department's point is that this notification excludes cookers from the purview of exemption and cookers being a general item would include pressure cookers also.

3 During the arguments, a sample of the subject electric pressure cooker was shown to us and its working explained. On a careful consideration of the matter, we find that the Department's objection regarding assessment of the goods under Item 54 of the Tariff is misconceived. No doubt, an electric element is fitted inside the cocking vessel at the bottom, but this element by itself is not a heat source of the cooker. The heat source is the electric current which comes from outside. When the current is switched on it heats the element which in turn cooks the food placed inside the vessel. There is force in the appellants' plea that since the electricity which supplies heat for cooking the food is supplied from outside, it has to be treated as an external heat source. We, therefore, hold that the subject electric pressure cooker is correctly classifiable under Item 54 of the Central Excise Tariff which is specific for "Pressure Cooker". In view of this finding, it is not necessary for us to go into the alternative prayers of the appellants and the Department's objections thereto.


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