https://www.taxtmi.com/caselaws?id=40853 Gas stove ignitors were treated as mechanical or chemical contrivances for causing ignition and, because they were portable and capable of being used from one place to another, they satisfied the descriptive elements of Entry 39 of the Central Excise Tariff. On that basis, the goods were held classifiable under that entry, and the classification challenge failed against the assessee. The stated principle is that goods fall within a tariff entry when their functional character and any relevant portability answer the entry's description. en-us Mon, 11 Jul 1977 00:00:00 +0530 Thu, 18 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40853 Gas stove ignitors were treated as mechanical or chemical contrivances for causing ignition and, because they were portable and capable of being used from one place to another, they satisfied the descriptive elements of Entry 39 of the Central Excise Tariff. On that basis, the goods were held classifiable under that entry, and the classification challenge failed against the assessee. The stated principle is that goods fall within a tariff entry when their functional character and any relevant portability answer the entry's description. Case-Laws Central Excise Mon, 11 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40853