Classification of utensils: welded trays and tubs excluded from exemption while other items' exclusion is withdrawn. CEGAT's rectificatory order restricts its earlier finding and holds that only welded trays and tubs are not utensils for exemption under Notification No. 244/77-C.E., dated 15-7-1977; references excluding wire tiffins, papad dabbas, garma dabbas, dhokla dabbas, dabba ubha and dabba betha are deleted and field formations and trade are to be informed, with pending assessments finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of utensils: welded trays and tubs excluded from exemption while other items' exclusion is withdrawn.
CEGAT's rectificatory order restricts its earlier finding and holds that only welded trays and tubs are not utensils for exemption under Notification No. 244/77-C.E., dated 15-7-1977; references excluding wire tiffins, papad dabbas, garma dabbas, dhokla dabbas, dabba ubha and dabba betha are deleted and field formations and trade are to be informed, with pending assessments finalised accordingly.
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