https://www.taxtmi.com/caselaws?id=54078 Classification of a pressure pan with lid turned on the trade parlance test: because the pan and lid interlocked with a gasket and were known in the market as a pressure cooker, the assembled article was classified as a pressure cooker and excluded from the nil-rate exemption for kitchen articles. The pressure pan without lid was treated as a component of that pressure cooker assembly because its design enabled interlocking with the lid and gasket; it too fell outside the exemption. The operative principle stated is that excisable goods are classified by their identity in trade, and an incomplete or constituent form of an item regarded as a pressure cooker cannot claim exemption reserved for kitchen articles. en-us Fri, 10 Jun 2005 00:00:00 +0530 Sat, 16 Oct 2010 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54078 Classification of a pressure pan with lid turned on the trade parlance test: because the pan and lid interlocked with a gasket and were known in the market as a pressure cooker, the assembled article was classified as a pressure cooker and excluded from the nil-rate exemption for kitchen articles. The pressure pan without lid was treated as a component of that pressure cooker assembly because its design enabled interlocking with the lid and gasket; it too fell outside the exemption. The operative principle stated is that excisable goods are classified by their identity in trade, and an incomplete or constituent form of an item regarded as a pressure cooker cannot claim exemption reserved for kitchen articles. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54078