TaxTMI 
TaxTMI 
2008 (8) TMI 617
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....th M.R. Mainkar, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is the correct classification of "Chaffing Dishes" manufactured and cleared by the respondents herein - whether under CET sub-heading 7323.90 as articles of kitchen and kitchenware attracting nil rate of duty, as contended by the assessees and accepted b....
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.... iron or steel; iron or steel wool; .......". Heading 73.21 covers "Stoves, ranges, grates, cookers ........, barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel". The HSN Notes to Heading 73.21, relied upon by the Revenue, state that this heading covers a group of appliances which meet all of the following requirements:- ....
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....container contains the cooked food and the bottom container is filled with hot water; both the containers are kept on a stand; below the bottom container, a fuel burner is kept to act as a source of heat for keeping the water hot which, in turn, keeps the cooked food warm. The cooked food remains warm during serving as a result of the heating of the water in the bottom container. No space heating ....