Classification of cast iron kitchen utensils: kitchen use brought karahies within the notification, and a new objection was rejected.

Cast iron karahies used for kitchen purposes were treated as iron-made kitchen utensils within item 83 of Notification No. ST-II-332/X-1012-1971, so they were not classified as unclassified goods. The court treated their kitchen use as decisive for classification and rejected the objection that they were not made of pure iron, because no material showed the proportion of silica sand mixed with iron and the point had not been raised before the revisional authority. A factual objection not raised below could not be introduced for the first time in revision.

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Issues: Whether cast iron karahies made of cast iron and silica sand, used for kitchen purposes, fell within item 83 of Notification No. ST-II-332/ X-1012-1971 dated 15th November, 1971 as iron-made kitchen utensils, or were liable to be treated as unclassified goods.

Analysis: The finding that the karahies were used as kitchen utensils was treated as decisive for classification under item 83. The objection that the articles were not made of pure iron was not entertained, since no material showed the proportion of silica sand mixed with iron and the point had not been raised before the revisional authority. The revisional order was found to disclose no error of law.

Conclusion: The karahies were covered by item 83 of the notification and were not unclassified goods.

Ratio Decidendi: A cast iron utensil used for kitchen purposes falls within the expression iron-made kitchen utensils in the relevant classification notification, and a new factual objection not raised below cannot be permitted for the first time in revision.

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