2004 (2) TMI 192

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....cuum cleaners under chapter sub-heading 8479.89 as Machines and mechanical appliances of the Schedule to the Customs Tariff Act, 1985, whereas the customs authorities sought to classify the same under 85.09 as Electro-mechanical domestic appliances. The adjudicating authority as well as the appellate authority rejected the contention raised by the appellant that the vacuum cleaners are industrial vacuum cleaner and therefore would come under 8479.89. It was also held that since the goods come under 85.09 it requires import licence being consumer goods falling in the restricted category. Adjudicating authority passed orders to confiscate 58 items of appliances classifying under sub-heading 85.09 and a redemption fine of Rs. 4,50,000 was impo....

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.... It must be of a kind that is generally used for household purpose. Reference was also made to the decision of the Gujarat High Court in the case of Viswa & Co. v. The State of Gujarat (17 Sales Tax Cases 581) rendered by Bhagwati, J as Learned Chief Justice then was. It was held in the above case as follows : "A domestic electrical appliance, in our opinion, would be an electrical appliance of a kind generally used for domestic purposes. It may also be used at places other than the home or the house, but that would not destroy the character of a domestic electrical appliance which attaches to it by reason of its being a kind of an electrical appliance generally used for the household. There are several electrical appliances, which are g....