https://www.taxtmi.com/caselaws?id=86062 Aluminium utensils coated on the inner surface with a non-stick layer continued to qualify as "utensils made of aluminium" under Notification No. 234/82. The coating did not alter the essential character of the goods or displace their identity as aluminium utensils, and the exemption did not require the utensils to be made exclusively of aluminium unless the notification expressly so provided. On that basis, the coated utensils remained exempt from central excise duty, and the exemption in favour of the assessee was upheld. en-us Wed, 20 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86062 Aluminium utensils coated on the inner surface with a non-stick layer continued to qualify as "utensils made of aluminium" under Notification No. 234/82. The coating did not alter the essential character of the goods or displace their identity as aluminium utensils, and the exemption did not require the utensils to be made exclusively of aluminium unless the notification expressly so provided. On that basis, the coated utensils remained exempt from central excise duty, and the exemption in favour of the assessee was upheld. Case-Laws Central Excise Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86062