https://www.taxtmi.com/caselaws?id=166814 Explanation I broadened the expression "domestic electrical appliances" in Tariff Item 33C to cover similar appliances used in households and other listed places, so hot cups and rectangular beverage jugs (hot) fell within the tariff description and were dutiable on that basis. However, the same goods were not shown to answer to the notification entries for electric kettles or food warming cabinets, because common parlance or functional equivalence was not established and the later amendment covering rectangular beverage jugs (hot) indicated they were not already included. The tariff coverage was upheld, but the notification-based demand, confiscation, fine and penalty were set aside. en-us Fri, 30 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 17:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166814 Explanation I broadened the expression "domestic electrical appliances" in Tariff Item 33C to cover similar appliances used in households and other listed places, so hot cups and rectangular beverage jugs (hot) fell within the tariff description and were dutiable on that basis. However, the same goods were not shown to answer to the notification entries for electric kettles or food warming cabinets, because common parlance or functional equivalence was not established and the later amendment covering rectangular beverage jugs (hot) indicated they were not already included. The tariff coverage was upheld, but the notification-based demand, confiscation, fine and penalty were set aside. Case-Laws Central Excise Fri, 30 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166814