https://www.taxtmi.com/caselaws?id=166073 An electric pressure cooker was held to answer the description of a pressure cooker for classification under Item 54 of the Central Excise Tariff. The fitted electric element was treated as only the means of generating heat, while the operative heat source was the electric current supplied from outside. The objection that the cooker lacked an external heat source was rejected because the current entered from an external source and heated the element for cooking. On that basis, the goods fell within the specific tariff entry, and the alternative tariff claims did not require examination. en-us Fri, 08 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 11:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166073 An electric pressure cooker was held to answer the description of a pressure cooker for classification under Item 54 of the Central Excise Tariff. The fitted electric element was treated as only the means of generating heat, while the operative heat source was the electric current supplied from outside. The objection that the cooker lacked an external heat source was rejected because the current entered from an external source and heated the element for cooking. On that basis, the goods fell within the specific tariff entry, and the alternative tariff claims did not require examination. Case-Laws Central Excise Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166073