https://www.taxtmi.com/caselaws?id=167437 Excise classification of an aluminium gas tandoor turns on its commercial and ordinary meaning. A gas-operated tandoor used for baking bread and rotis, with an aluminium vessel for cakes and similar items, falls within the broader understanding of an aluminium utensil where trade usage, dictionary meanings, the Hindi term "bartan", government guidance and trade certificates support that characterisation. ISI specifications, advertising material and comparison with electrically operated appliances do not control classification. The product qualifies for the exemption available to aluminium utensils rather than classification as a separate appliance under the residuary tariff entry. en-us Tue, 07 May 1985 00:00:00 +0530 Sat, 20 Dec 2014 10:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167437 Excise classification of an aluminium gas tandoor turns on its commercial and ordinary meaning. A gas-operated tandoor used for baking bread and rotis, with an aluminium vessel for cakes and similar items, falls within the broader understanding of an aluminium utensil where trade usage, dictionary meanings, the Hindi term "bartan", government guidance and trade certificates support that characterisation. ISI specifications, advertising material and comparison with electrically operated appliances do not control classification. The product qualifies for the exemption available to aluminium utensils rather than classification as a separate appliance under the residuary tariff entry. Case-Laws Central Excise Tue, 07 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167437