https://www.taxtmi.com/caselaws?id=48830 Electric coil stoves were held not to be "hot plates" for classification under Notification No. 160/86-CE because fiscal entries must be construed according to the ordinary commercial understanding in trade, not dictionary meaning. The record showed that trade and consumers treated electric coil stoves and hot plates as different products, and the enclosed or sheathed heating element did not justify treating them as the same item. Since the goods were not specifically enumerated as hot plates, they fell within the residual category of "other domestic electrical appliances", attracting nil rate of duty. en-us Wed, 12 Jul 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48830 Electric coil stoves were held not to be "hot plates" for classification under Notification No. 160/86-CE because fiscal entries must be construed according to the ordinary commercial understanding in trade, not dictionary meaning. The record showed that trade and consumers treated electric coil stoves and hot plates as different products, and the enclosed or sheathed heating element did not justify treating them as the same item. Since the goods were not specifically enumerated as hot plates, they fell within the residual category of "other domestic electrical appliances", attracting nil rate of duty. Case-Laws Central Excise Wed, 12 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48830