Tariff classification of steel kitchen sinks turns on their sanitary and drainage function rather than a general household articles heading.

Steel kitchen sinks were analysed by reference to competing tariff headings under the Central Excise Tariff Act, 1985, and the more specific sanitary and drainage-related function was treated as the governing classification criterion. The broader description of household or kitchen articles of iron and steel was found less apposite. On that reasoning, the sinks were classified outside Heading 7323 and placed under the Revenue's preferred heading.

---

---

Issues: Whether steel kitchen sinks were classifiable under Heading 7323 or Heading 7324 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the competing tariff descriptions. The product was treated as having a specific sanitary and drainage-related function, and that specific use was held to be more apposite than the broader description of household or kitchen articles of iron and steel.

Conclusion: The kitchen sinks were held not classifiable under Heading 7323 and the Revenue's classification was accepted.

---