Scope of utensils clarified: containers like trays and dabbas excluded from exemption under excise notification. The term Utensils in the excise notifications does not include welded trays, wire tiffins, tubs, buckets, pappad dabbas, garma dabbas, dokhla dabbas, dubba ubha and dabba baitha, which are containers or platforms for carrying or temporary storage rather than vessels used in cooking or serving; these items are therefore not exempt under the notifications. The Board has accepted this view of the Tribunal and directed that the same definition apply to stainless steel articles, instructing field formations to inform trade and to finalise pending cases 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.
Scope of utensils clarified: containers like trays and dabbas excluded from exemption under excise notification.
The term Utensils in the excise notifications does not include welded trays, wire tiffins, tubs, buckets, pappad dabbas, garma dabbas, dokhla dabbas, dubba ubha and dabba baitha, which are containers or platforms for carrying or temporary storage rather than vessels used in cooking or serving; these items are therefore not exempt under the notifications. The Board has accepted this view of the Tribunal and directed that the same definition apply to stainless steel articles, instructing field formations to inform trade and to finalise pending cases accordingly.
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