https://www.taxtmi.com/caselaws?id=89485 For exemption under Notification No. 180/88, aluminium goods had to satisfy their ordinary commercial and functional meaning as "utensils". Applying the accepted dictionary sense, the analysis distinguished receptacles used for domestic preparation or serving of food and drink from items that were merely containers or holders. On that basis, items at Sl. Nos. 1 to 10, 19, 26, 27 and 34 were treated as containers, not aluminium utensils, and were not covered by the notification. The exemption was therefore confined to articles properly falling within the ordinary description of aluminium utensils. en-us Tue, 01 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 13:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89485 For exemption under Notification No. 180/88, aluminium goods had to satisfy their ordinary commercial and functional meaning as "utensils". Applying the accepted dictionary sense, the analysis distinguished receptacles used for domestic preparation or serving of food and drink from items that were merely containers or holders. On that basis, items at Sl. Nos. 1 to 10, 19, 26, 27 and 34 were treated as containers, not aluminium utensils, and were not covered by the notification. The exemption was therefore confined to articles properly falling within the ordinary description of aluminium utensils. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89485