https://www.taxtmi.com/caselaws?id=92373 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. en-us Fri, 16 Jul 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92373 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. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92373