2005 (6) TMI 73

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....cko, Member (J)]. - These are appeals filed by the Revenue against an order of the Commissioner (Appeals). The respondents, during the material period, were engaged in the manufacture of Pressure Cookers of various capacities. In December, 1995, they filed a declaration under Rule 173B of the Central Excise Rules, 1944 classifying "Pressure Pan with Lid" and "Pressure Pan without Lid" under SH 732....

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..... 41/94-C.E. ibid. "Pressure Pan without Lid" and "Lid without Pressure Pan" were classified as parts of Pressure Cooker under SH 7323.00 attracting duty at tariff rate (15% ad valorem), as the above Notification did not cover parts of Pressure Cooker. The assessee preferred appeals to the Commissioner (Appeals) and the latter granted partial relief. It was held by ld. Commissioner (Appeals) that ....

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....Cooker, as it cooks food under pressure. In other words, it works on the principle employed in the Pressure Cooker. On the other hand, ld. Counsel for the respondents has argued that the item cannot be classified by functional test. Its classification should be determined by Commercial Identity Test. Ld. Counsel has claimed that a "Pressure Pan with Lid" is not known as Pressure Cooker in commerci....

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....gned as to provide for interlocking so that the Pan, closed with the Lid along with gasket, would work as a Pressure Cooker. After inspecting these parts and assembling them into a composite article, anyone in the trade would treat it only as a Pressure Cooker. Hence, going by the Trade Parlance Test laid down by the Apex Court in the case of G.S. Auto International (supra) and relied on by ld. Co....