Sabyasachi Mukharji, J. - (1.) This is a statutory appeal from the decision and order of the Customs Excise and Gold (Control) Appellate Tribunal (briefly referred to as 'CEGAT') under S. 35L of the Central Excises and Salt Act, 1944 (hereinafter called 'the Act'). It appears that the appellant is a manufacturer of Hospital and Pharmaceutical Appliances and Heavy Duty Industrial Canteen Equipment. The following 14 items were classified by him under Tariff Item No. 68 of the said Act in his Classification List No. 106 dt. 27-3-1979:"(1) Storage Tank, (2) Cooking Range (Electric operation and gas operated), (3) Baking Oven, (4) Deep Fat Fryer, (5) Bain Mafie, (6) Sterilizing Sink, (7) Expresso Coffee Machine, (8) Steam Jacketed Vessel (Steam Operated), (9) Bread Toaster, (10) Bulk Cooker and Fryer, (11) Chappatty Plate/Chappatty Puffer and Chappatty Plate/ Puffer, (12) Dish Washing Machine, (13) Potato Pooler and (14) Masala Grinder."
(2.) The Assistant Collector held the view that products 2 to 14 were classifiable under Tariff Item No. 33C in view of the Explanation thereof. After giving notice the Assistant Collector demanded differential duty amounting to Rs. 1,91,622.20 for the period 1st of March, 1979 to 30th June, 1980. The Assistant Collector confirmed the demand except in respect of Item No. 8, namely, Steam Jacketed Vessel.
(3.) Being aggrieved from these orders, the appellant filed appeals before the Collector. The Collector accepted the appellant's contentions and came to the conclusion that these were to be classified under Tariff Item No. 68 and not under Tariff Item No. 33C. Tariff Item 33C at the relevant time contained the Explanation-I, which is as follows: "Explanation-I 'Domestic electrical appliances' means electrical appliances normally used in the household and similar appliances used in hotels, restaurants, hostels, offices, educational institutions, hospitals, train kitchens, aircraft or ship's pantries, canteens, tailoring establishments, laundary shops and hair dressing saloons".;