https://www.taxtmi.com/caselaws?id=118441 A Blow-vac Portable Vacuum Cleaner was classifiable by its commercial and functional character as an industrial power tool, not as a domestic appliance. Product literature and technical material showed use in foundries, cooling equipment, lamination equipment, and cleaning heat exchangers and air-conditioners, while no evidence established household use. Relying on the HSN explanatory notes for heading 8508, the item was held correctly classifiable under sub-heading 8508.00 and not under sub-heading 8509.00. en-us Fri, 14 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118441 A Blow-vac Portable Vacuum Cleaner was classifiable by its commercial and functional character as an industrial power tool, not as a domestic appliance. Product literature and technical material showed use in foundries, cooling equipment, lamination equipment, and cleaning heat exchangers and air-conditioners, while no evidence established household use. Relying on the HSN explanatory notes for heading 8508, the item was held correctly classifiable under sub-heading 8508.00 and not under sub-heading 8509.00. Case-Laws Central Excise Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118441