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<h1>Goods as containers, not utensils under Notification No. 244/77-CE. Tribunal overturns Collector's decision.</h1> The Appellate Tribunal CEGAT, New Delhi held that certain items were not considered as utensils under Notification No. 244/77-CE, but rather as containers ... Utensils - Aluminium utensils 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.