Ordinary meaning test for aluminium utensils limits exemption to goods used as receptacles for domestic food preparation or serving.

For exemption under Notification No. 180/88, aluminium goods had to satisfy their ordinary commercial and functional meaning as "utensils". Applying the accepted dictionary sense, the analysis distinguished receptacles used for domestic preparation or serving of food and drink from items that were merely containers or holders. On that basis, items at Sl. Nos. 1 to 10, 19, 26, 27 and 34 were treated as containers, not aluminium utensils, and were not covered by the notification. The exemption was therefore confined to articles properly falling within the ordinary description of aluminium utensils.

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Issues: Whether the items listed in the appeal were entitled to exemption as aluminium utensils under Notification No. 180/88.

Analysis: The relevant description had to be applied to the goods according to their ordinary meaning. Relying on the accepted dictionary meaning of "utensil", the items were examined to see whether they were receptacles used in domestic preparation or serving of food and drink, or whether they were merely containers or holders. On that basis, the items at Sl. Nos. 1 to 10, 19, 26, 27 and 34 were found to be containers and not utensils of aluminium. The lower appellate authority had already excluded some other items from the notification, and no basis was found to extend the exemption to the remaining disputed items.

Conclusion: The items at Sl. Nos. 1 to 10, 19, 26, 27 and 34 were held not covered by Notification No. 180/88 and the Revenue's challenge succeeded to that extent.

Final Conclusion: The exemption was confined to items that could properly be regarded as aluminium utensils, and the impugned order was modified accordingly.

Ratio Decidendi: For exemption purposes, goods must satisfy their ordinary commercial and functional description, and articles that are only containers or holders are not to be treated as utensils.

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