https://www.taxtmi.com/caselaws?id=74491 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. en-us Tue, 15 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74491 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. Case-Laws Central Excise Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74491