Classification of brass vent/weights of a pressure cooker under Heading 7418 upheld by Appellate Tribunal The Appellate Tribunal CESTAT, Mumbai classified brass vent/weights of a pressure cooker under Heading 7418 instead of 7419. The parts made of brass were ...
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Classification of brass vent/weights of a pressure cooker under Heading 7418 upheld by Appellate Tribunal
The Appellate Tribunal CESTAT, Mumbai classified brass vent/weights of a pressure cooker under Heading 7418 instead of 7419. The parts made of brass were deemed to fall under Heading 7418 for kitchen articles like pressure cookers, regardless of the cooker's material. The Revenue's appeal was dismissed, affirming the Commissioner of Central Excise (Appeals) decision.
The Appellate Tribunal CESTAT, Mumbai decided on the classification of parts of a pressure cooker, specifically brass vent/weights. The Revenue claimed classification under Heading 7419, while the Respondents argued for Heading 7418. The Tribunal upheld the classification under Heading 7418 for parts made of brass used in kitchen articles like pressure cookers, even if the pressure cooker itself is made of stainless steel/aluminum. The Revenue's appeal was rejected, and the Commissioner of Central Excise (Appeals) order was upheld.
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