https://www.taxtmi.com/caselaws?id=118432 Stainless steel LPG stoves were classified under sub-heading 7321.10 because they function as cooking appliances, while sub-heading 7321.20 operates as the residual entry for other appliances. The tariff scheme gave priority to the more specific description, and the connection between LPG stoves and cooking use supported classification with cooking appliances and plate warmers rather than the broader residual category. On that basis, the classification under sub-heading 7321.10 was upheld and the Revenue's position succeeded. en-us Thu, 13 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118432 Stainless steel LPG stoves were classified under sub-heading 7321.10 because they function as cooking appliances, while sub-heading 7321.20 operates as the residual entry for other appliances. The tariff scheme gave priority to the more specific description, and the connection between LPG stoves and cooking use supported classification with cooking appliances and plate warmers rather than the broader residual category. On that basis, the classification under sub-heading 7321.10 was upheld and the Revenue's position succeeded. Case-Laws Central Excise Thu, 13 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118432