Domestic electrical appliances tariff entry limited to household use; commercial macaroni mixing machines fell outside the classification.

Imported macaroni paste mixing machines with capacities of 50 kg and 35 kg and operating on 440 volts were treated as commercial equipment, not domestic electrical appliances. The tariff entry for domestic electrical appliances was confined to appliances ordinarily used in the household, even if comparable equipment might also be used in hotels, restaurants or hostels. On that interpretation, the machines could not fall under Item 33C of the Central Excise Tariff for additional customs duty, and the order-in-appeal was upheld while the appeals were dismissed.

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Issues: Whether the imported macaroni paste mixing machines were classifiable for additional customs duty as domestic electrical appliances under Item 33C of the Central Excise Tariff, or under Item 53C or Item 68 of the Tariff.

Analysis: The machines had capacities of 50 kg and 35 kg and operated on 440 volts electric current. Their voltage and capacity showed that they were commercial machines and not appliances of the kind normally used in the household. The tariff entry for domestic electrical appliances was confined to appliances ordinarily used in the household, even though similar appliances might also be used in hotels, restaurants or hostels.

Conclusion: The machines were not domestic electrical appliances and were not classifiable under Item 33C; the order-in-appeal was upheld and the appeals were dismissed.

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