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        Central Excise

        1978 (11) TMI 61 - CGOVT - Central Excise

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        Government decision classifying product as electric stove upheld based on technical specs. Review proceedings terminated. The court upheld the Government of India's decision that the product in question is classified as an electric stove, not a hot plate, based on technical ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Government decision classifying product as electric stove upheld based on technical specs. Review proceedings terminated.

                              The court upheld the Government of India's decision that the product in question is classified as an electric stove, not a hot plate, based on technical specifications and expert confirmation. Review proceedings were terminated accordingly.


                              The Government of India considered petitioners' arguments and records, finding the product in question to be an electric stove, not a hot plate. The use of tubular elements alone does not determine duty liability. The product meets specifications for an electric stove, as confirmed by technical experts. The order confirming the product as an electric stove is upheld, and review proceedings are terminated.
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