1983 (4) TMI 254

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....the Respondent. ORDER [Order per : Shri K.L. Rekhi]. - The case has been heard today. 2. The appellants seek assessment of electric pressure cooker (brand name : Prestige Electromatique Pressure Cooker) under Item 54 of the Central Excise Tariff which is specific for pressure cookers. In the alternative, they pray for its assessment under Item 33C of the Tariff relating to domestic electri....

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.... pressure cooker is electric current which is not self-generated inside the cooker but is supplied from outside. As regards the appellants' alternative plea for assessment under Item 33C read with exemption Notification No. 33/69-C.E., the Department's point is that this notification excludes cookers from the purview of exemption and cookers being a general item would include pressure cookers also....