https://www.taxtmi.com/caselaws?id=74384 For exemption under Notification No. 244/77-CE, welded trays, wire tiffin, tubs, buckets and similar dabbas were held not to be "utensils" because they were merely containers, boxes or receptacles for carrying, storing or temporarily holding items. The ordinary meaning of utensils was confined to vessels used in cooking or serving food or drink, not to trays, tins, tubs or buckets. The broader view treating such articles as utensils was rejected, and the exemption claim failed. en-us Wed, 18 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74384 For exemption under Notification No. 244/77-CE, welded trays, wire tiffin, tubs, buckets and similar dabbas were held not to be "utensils" because they were merely containers, boxes or receptacles for carrying, storing or temporarily holding items. The ordinary meaning of utensils was confined to vessels used in cooking or serving food or drink, not to trays, tins, tubs or buckets. The broader view treating such articles as utensils was rejected, and the exemption claim failed. Case-Laws Central Excise Wed, 18 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74384