https://www.taxtmi.com/caselaws?id=40550 Excise classification of the manufactured article turns on its commercial identity and construction rather than the isolated presence of a tubular heating element. The product was known in trade as an electric stove, had an exposed heating element, and differed from a hot plate, which requires an enclosed or embedded element. Technical opinion and relevant trade and departmental materials supported classification as an electric stove rather than a hot plate. The claimed excise treatment available for hot plates was therefore not available, and the classification as an electric stove remained operative. en-us Wed, 22 Nov 1978 00:00:00 +0530 Mon, 10 May 2010 13:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40550 Excise classification of the manufactured article turns on its commercial identity and construction rather than the isolated presence of a tubular heating element. The product was known in trade as an electric stove, had an exposed heating element, and differed from a hot plate, which requires an enclosed or embedded element. Technical opinion and relevant trade and departmental materials supported classification as an electric stove rather than a hot plate. The claimed excise treatment available for hot plates was therefore not available, and the classification as an electric stove remained operative. Case-Laws Central Excise Wed, 22 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40550