2006 (7) TMI 389

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....hri K. Mani, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The dispute in this case relates to classification of "Stainless Steel LPG Stoves" for the period January to June' 99. The assessee (respondents) claimed classification of the item under SH 7321.20 of the CETA Schedule and this claim was accepted by the lower appellate authority. The department (appellant) ....

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....en taken in terms of Board's Circular No. 394/27/98-CX., dt. 2-6-98. Adverting to the substantive issue, he submitted that, in the case of another manufacture of LPG stoves, the department themselves had classified such stoves under SH 7321.20. In this connection, the consultant referred to SCN No. 22/97, dated 25-2-97 issued to M/s. Premier Home Appliances, Madras from the office of the Commissio....

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....we find that the preliminary objection raised before us by the consultant had also been raised before the lower appellate authority and that the plea was not considered by that authority. The assessee has not challenged the appellate Commissioner's order and, therefore, they cannot be heard to reiterate the above objection. The preliminary objection is, therefore, not sustained. 5.  Ld. Co....

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.... Sub-heading 7321.10 is a specific entry for cooking appliances and plate warmers. Cooking appliances are obviously appliances used for cooking. The LPG stoves manufactured by the respondents during the period of dispute were undisputedly used by their customers for cooking purpose. Therefore, in our considered view, LPG stoves are only cooking appliances,.and appliances meant for use other tha....