https://www.taxtmi.com/caselaws?id=167437 An aluminium gas tandoor was treated as an aluminium utensil for excise classification because its commercial and ordinary meaning, supported by dictionaries, trade understanding, and the Hindi term "bartan," prevailed over a narrower appliance-based reading. The reliance on ISI specifications was rejected as non-exhaustive, and advertising material was held irrelevant to classification. The product's gas operation did not prevent it from being understood as a utensil, and the existence of a separate tariff entry for electrically operated items did not displace that conclusion. On that basis, the article fell within the exemption under Notification No. 244/77 and was not classifiable under Tariff Item 68. 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 An aluminium gas tandoor was treated as an aluminium utensil for excise classification because its commercial and ordinary meaning, supported by dictionaries, trade understanding, and the Hindi term "bartan," prevailed over a narrower appliance-based reading. The reliance on ISI specifications was rejected as non-exhaustive, and advertising material was held irrelevant to classification. The product's gas operation did not prevent it from being understood as a utensil, and the existence of a separate tariff entry for electrically operated items did not displace that conclusion. On that basis, the article fell within the exemption under Notification No. 244/77 and was not classifiable under Tariff Item 68. Case-Laws Central Excise Tue, 07 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167437