https://www.taxtmi.com/caselaws?id=42986 Tariff classification under Item 33-C turned on whether the product was a domestic electrical appliance. The court applied the ordinary and commercial meaning of the entry and held that an electrical element must form an in-built, integral part of the commodity; a wet grinder assembled with a separately purchased external motor and linked by a V-belt remained electrically operated machinery and did not fall within the entry. The objection that the writ petitions were not maintainable against the trade notices was rejected, and the challenge was entertained. en-us Thu, 07 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 14:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42986 Tariff classification under Item 33-C turned on whether the product was a domestic electrical appliance. The court applied the ordinary and commercial meaning of the entry and held that an electrical element must form an in-built, integral part of the commodity; a wet grinder assembled with a separately purchased external motor and linked by a V-belt remained electrically operated machinery and did not fall within the entry. The objection that the writ petitions were not maintainable against the trade notices was rejected, and the challenge was entertained. Case-Laws Central Excise Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42986