Judgment

SABYASACHI MUKHARJI, J.:- 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 & 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 perio