Tariff classification of LPG stoves favours the specific entry for cooking appliances over the residual appliance category.

Stainless steel LPG stoves were classified under sub-heading 7321.10 because they function as cooking appliances, while sub-heading 7321.20 operates as the residual entry for other appliances. The tariff scheme gave priority to the more specific description, and the connection between LPG stoves and cooking use supported classification with cooking appliances and plate warmers rather than the broader residual category. On that basis, the classification under sub-heading 7321.10 was upheld and the Revenue's position succeeded.

---

---

Issues: Whether stainless steel LPG stoves were classifiable under sub-heading 7321.10 as cooking appliances and plate warmers, or under sub-heading 7321.20 as other appliances.

Analysis: The dispute concerned the proper classification of LPG stoves under the tariff entry for domestic appliances of iron or steel. Sub-heading 7321.10 specifically covered cooking appliances and plate warmers, while sub-heading 7321.20 was the residual entry for other appliances. The goods were found to be used for cooking and therefore answered the description of cooking appliances. The functional connection between LPG stoves and plate warmers supported their placement in the same specific entry, and the more specific classification was preferred over the residuary one.

Conclusion: LPG stoves were held classifiable under sub-heading 7321.10 and not under sub-heading 7321.20, so the classification adopted by the Revenue succeeded.

---