https://www.taxtmi.com/caselaws?id=40887 The court held that the flour grinding mills manufactured by the petitioner were not classified under Tariff Item No. 33-C of the Central Excises and Salt Act. The court invalidated the order for excise duty, issuing a writ of mandamus to cease recovery of excise duty on the mills. The judgment clarified that an electric element or motor must be present for an appliance to be considered a domestic electrical appliance subject to excise duty. en-us Fri, 26 Sep 1980 00:00:00 +0530 Sat, 15 May 2010 15:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40887 The court held that the flour grinding mills manufactured by the petitioner were not classified under Tariff Item No. 33-C of the Central Excises and Salt Act. The court invalidated the order for excise duty, issuing a writ of mandamus to cease recovery of excise duty on the mills. The judgment clarified that an electric element or motor must be present for an appliance to be considered a domestic electrical appliance subject to excise duty. Case-Laws Central Excise Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40887