https://www.taxtmi.com/caselaws?id=163176 Non-stick cookware made of aluminium is classified by its ordinary and commercial identity, not merely by its base material. Aluminium household utensils under entry 5 cover ordinary domestic utensils made of aluminium or aluminium alloys in their primary form, whereas coated non-stick cookware, finished with satilon to add non-stick qualities and enhanced utility, is not treated in trade as an aluminium household utensil. Entry 104, which covers similar home appliances not falling elsewhere, was treated as the appropriate classification because it specifically accommodates this distinct value-added category of goods. The earlier view placing coated aluminium non-stick items under entry 5 was disapproved. en-us Fri, 11 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163176 Non-stick cookware made of aluminium is classified by its ordinary and commercial identity, not merely by its base material. Aluminium household utensils under entry 5 cover ordinary domestic utensils made of aluminium or aluminium alloys in their primary form, whereas coated non-stick cookware, finished with satilon to add non-stick qualities and enhanced utility, is not treated in trade as an aluminium household utensil. Entry 104, which covers similar home appliances not falling elsewhere, was treated as the appropriate classification because it specifically accommodates this distinct value-added category of goods. The earlier view placing coated aluminium non-stick items under entry 5 was disapproved. Case-Laws VAT and Sales Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163176