https://www.taxtmi.com/caselaws?id=85418 Glass lined equipment and fabrication were held not to fall within the ordinary trade-parlance meaning of "enamelware" for exemption under Notification No. 234/82-C.E. The term "ware" was construed to mean readymade saleable articles sold across the counter, not large machinery parts or equipment made to specific order for particular machines. On that basis, the classification claim and the connected exemption claim were rejected, and the Revenue's appeal succeeded. en-us Wed, 20 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 18:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85418 Glass lined equipment and fabrication were held not to fall within the ordinary trade-parlance meaning of "enamelware" for exemption under Notification No. 234/82-C.E. The term "ware" was construed to mean readymade saleable articles sold across the counter, not large machinery parts or equipment made to specific order for particular machines. On that basis, the classification claim and the connected exemption claim were rejected, and the Revenue's appeal succeeded. Case-Laws Customs Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85418