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of <h1>Goods as containers, not utensils under Notification No. 244/77-CE. Tribunal overturns Collector's decision.</h1> <h3>COLLECTOR OF CE. Versus SANDIP METAL INDUSTRIES</h3> COLLECTOR OF CE. Versus SANDIP METAL INDUSTRIES - 1989 (42) E.L.T. 142 (Tribunal) The Appellate Tribunal CEGAT, New Delhi decided that items like welded trays, wire tiffin, tub, and buckets are not utensils under Notification No. 244/77-CE. The Tribunal disagreed with the Appellate Collector's decision and ruled that these items are containers or holders, not utensils associated with cooking. The order-in-appeal was set aside, and the goods in dispute were not given exemption under the notification.
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