https://www.taxtmi.com/caselaws?id=40827 Essential commercial character governed classification under the Central Excise Tariff: hot plate stands and gas stove stands were treated as steel furniture under Tariff Item 40, because the tariff context supported inclusion of movable utilitarian articles used on the floor or ground. Duty for the pre-electricity period turned on a factual finding; where the Assistant Collector verified that electricity connection was obtained only later, excise duty was not chargeable for the earlier period. The penalties in the revision cases were maintained, as they had already been reduced and no further interference was considered necessary. en-us Fri, 18 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 11:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40827 Essential commercial character governed classification under the Central Excise Tariff: hot plate stands and gas stove stands were treated as steel furniture under Tariff Item 40, because the tariff context supported inclusion of movable utilitarian articles used on the floor or ground. Duty for the pre-electricity period turned on a factual finding; where the Assistant Collector verified that electricity connection was obtained only later, excise duty was not chargeable for the earlier period. The penalties in the revision cases were maintained, as they had already been reduced and no further interference was considered necessary. Case-Laws Central Excise Fri, 18 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40827