Common parlance test for kitchen appliance classification: sewai ki machine treated as kitchen equipment, not machinery.

Classification under the fiscal notification turned on the ordinary and popular meaning of "kitchen appliance." The court held that a sewai ki machine, though not directly used for cooking, is commonly understood as a device used in the kitchen context to produce sewai, and the entry was wide enough to cover articles ordinarily used in Indian kitchens. It was therefore treated as a kitchen appliance rather than machinery under the later notification, and the revision failed.

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Issues: Whether sewai ki machine is taxable as a kitchen appliance under the later notification or as machinery under the earlier notification.

Analysis: The expression "kitchen appliance" was construed in its ordinary and popular sense. The machine, though not directly used in cooking, is a device used as a means to produce sewai, which is an item of food taken in the kitchen context. The entry was treated as wider than a mere cooking appliance, and articles commonly used in Indian kitchens though not directly involved in cooking were considered relevant to the meaning of the entry.

Conclusion: Sewai ki machine was rightly held to be a kitchen appliance and not machinery for the purposes of the notifications, so the revision failed.

Ratio Decidendi: Classification under a fiscal entry depends on the common parlance meaning of the item, and an appliance need not be directly used in cooking to qualify as a kitchen appliance if it is ordinarily understood as used in the kitchen.

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