https://www.taxtmi.com/caselaws?id=74387 Water-filter pots did not qualify as aluminium utensils for exemption under Notification No. 244/77 because, in ordinary common parlance, "utensils" refers to domestic or kitchen articles used for cooking, eating, drinking, serving, carrying or storing food or drink; articles used for water filtration in homes, hospitals, factories or offices fell outside that description. The demand was also confined to the normal six-month limitation period because the classification lists had been approved and there was no suppression of facts or wilful misstatement. The exemption claim therefore failed, but the demand was restricted by limitation. en-us Mon, 23 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74387 Water-filter pots did not qualify as aluminium utensils for exemption under Notification No. 244/77 because, in ordinary common parlance, "utensils" refers to domestic or kitchen articles used for cooking, eating, drinking, serving, carrying or storing food or drink; articles used for water filtration in homes, hospitals, factories or offices fell outside that description. The demand was also confined to the normal six-month limitation period because the classification lists had been approved and there was no suppression of facts or wilful misstatement. The exemption claim therefore failed, but the demand was restricted by limitation. Case-Laws Central Excise Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74387