M. Santhanam, Member (J)

1. Appeal No. 1311/83 was filed before the Tribunal by the Revenue against the orders of Collector of Central Excise (Appeals), Bombay, passed in Order-in-Appeal No. A-379-380/B1-S1-S2/83 dated 8-3-1983. For completion of record, a Supplementary Appeal has since been filed and the Application for condonation has not been opposed by the Respondents.

2. The delay in filing the Supplementary Appeal is condoned.

3. The Respondents are manufacturers of 'Hospital and Pharmaceutical Appliances and Heavy Duty Industrial Canteen Equipment'. The following 14 items were classified by them under T.I.68 in their classification list No. 106 dated 27-3-1979 :-

(1) Storage Tank

(2) Cooking Range (Electric operated and gas operated)

(3) Baking Oven

(4) Deep Fat Fryer

(5) Bain Marie

(6) Sterilizing Sink

(7) Expresso Coffee Machine

(8) Steam Jacketed Vessel (Steam operated)

(9) Bread Toaster

(10) Bulk Cooker Fryer

(11) Chapatty Plate/Chapatty Puffer and Chapatty Plate/Puffer

(12) Dish Washing Machine

(13) Potato Peeler and

(14) Masala Grinder

4. The Asstt. Collector held the view that products 2 to 14 appeared to be classifiable under T.I.33C as they were covered under the Explanation g