https://www.taxtmi.com/caselaws?id=93468 An electric coil stove was considered functionally akin to a hot plate for classification under Notification No. 160/86-C.E., rather than a distinct domestic electrical appliance falling in the residuary entry. Because a coordinate Bench had earlier taken a contrary view on the same classification issue, the matter was not finally resolved on merits and was referred to the President for constitution of a Larger Bench. The operative point is that conflicting Bench views on a classification question justify reference for authoritative determination. en-us Thu, 11 May 2000 00:00:00 +0530 Fri, 11 Nov 2011 16:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93468 An electric coil stove was considered functionally akin to a hot plate for classification under Notification No. 160/86-C.E., rather than a distinct domestic electrical appliance falling in the residuary entry. Because a coordinate Bench had earlier taken a contrary view on the same classification issue, the matter was not finally resolved on merits and was referred to the President for constitution of a Larger Bench. The operative point is that conflicting Bench views on a classification question justify reference for authoritative determination. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93468