https://www.taxtmi.com/caselaws?id=80358 Pressure cookers remained classifiable under Item 54 of the Central Excise Tariff because the goods answered the commercial and descriptive identity of pressure cookers, and the separate supply of standard parts such as the weight and vent pipe did not change their essential character; ISI testing and marking also supported completeness of the product. The penalty under Rule 173-Q was reduced because, in light of the low value of the seized goods and the existing security for the confiscatory amount, the original penalty was considered disproportionate. The classification was sustained, the confiscation-related fine was left undisturbed, and only the penalty was reduced. en-us Tue, 06 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80358 Pressure cookers remained classifiable under Item 54 of the Central Excise Tariff because the goods answered the commercial and descriptive identity of pressure cookers, and the separate supply of standard parts such as the weight and vent pipe did not change their essential character; ISI testing and marking also supported completeness of the product. The penalty under Rule 173-Q was reduced because, in light of the low value of the seized goods and the existing security for the confiscatory amount, the original penalty was considered disproportionate. The classification was sustained, the confiscation-related fine was left undisturbed, and only the penalty was reduced. Case-Laws Central Excise Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80358