https://www.taxtmi.com/caselaws?id=153714 Cast iron karahies used for kitchen purposes were treated as iron-made kitchen utensils within item 83 of Notification No. ST-II-332/X-1012-1971, so they were not classified as unclassified goods. The court treated their kitchen use as decisive for classification and rejected the objection that they were not made of pure iron, because no material showed the proportion of silica sand mixed with iron and the point had not been raised before the revisional authority. A factual objection not raised below could not be introduced for the first time in revision. en-us Tue, 04 Jan 1983 00:00:00 +0530 Sat, 27 Jul 2013 13:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153714 Cast iron karahies used for kitchen purposes were treated as iron-made kitchen utensils within item 83 of Notification No. ST-II-332/X-1012-1971, so they were not classified as unclassified goods. The court treated their kitchen use as decisive for classification and rejected the objection that they were not made of pure iron, because no material showed the proportion of silica sand mixed with iron and the point had not been raised before the revisional authority. A factual objection not raised below could not be introduced for the first time in revision. Case-Laws VAT and Sales Tax Tue, 04 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153714