Tariff classification of gas stove ignitors upheld where functional character and portability satisfied Entry 39 criteria.

Gas stove ignitors were treated as mechanical or chemical contrivances for causing ignition and, because they were portable and capable of being used from one place to another, they satisfied the descriptive elements of Entry 39 of the Central Excise Tariff. On that basis, the goods were held classifiable under that entry, and the classification challenge failed against the assessee. The stated principle is that goods fall within a tariff entry when their functional character and any relevant portability answer the entry's description.

---

---

Issues: Whether gas stove ignitors were covered by Entry 39 of the Central Excise Tariff as a mechanical or chemical contrivance for causing ignition.

Analysis: The goods were found to be mechanical or chemical contrivances for causing ignition and to be portable, inasmuch as they could be easily taken from one place to another and used there. On that basis, the elements of Entry 39 were treated as satisfied.

Conclusion: The goods fell within Entry 39 of the Central Excise Tariff and the revision application was liable to fail, against the assessee.

Final Conclusion: The classification dispute was decided against the petitioners and the revisional challenge was rejected.

Ratio Decidendi: Goods that satisfy the descriptive elements of a tariff entry, including their functional character and portability where relevant, are classifiable within that entry.

---