https://www.taxtmi.com/caselaws?id=124039 Chaffing dishes cleared by the assessee were held to fall under Heading 73.23 as articles of kitchen and kitchenware, not under Heading 73.21 as non-electric domestic appliances. Heading 73.21 applies to appliances designed for space heating, cooking or boiling, using fuel other than electricity and normally used in households or camping. The item here was used to keep cooked food warm before serving, with heat applied only to maintain hot water in the lower container, and it was mainly used in hotels and restaurants. The product had also been assessed under Heading 73.23 in other entry assessments, reinforcing classification as kitchenware. en-us Wed, 13 Aug 2008 00:00:00 +0530 Mon, 24 Sep 2012 18:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124039 Chaffing dishes cleared by the assessee were held to fall under Heading 73.23 as articles of kitchen and kitchenware, not under Heading 73.21 as non-electric domestic appliances. Heading 73.21 applies to appliances designed for space heating, cooking or boiling, using fuel other than electricity and normally used in households or camping. The item here was used to keep cooked food warm before serving, with heat applied only to maintain hot water in the lower container, and it was mainly used in hotels and restaurants. The product had also been assessed under Heading 73.23 in other entry assessments, reinforcing classification as kitchenware. Case-Laws Central Excise Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124039