https://www.taxtmi.com/caselaws?id=93410 Aluminium sieves were held outside Notifications Nos. 175/88 and 180/88 because they were classifiable under Heading 96.04 and therefore did not fall within the tariff scope covered by the exemption. For the remaining aluminium items, including spittoons, surgical trays, kidney trays, lotion bowls and trays, the prior view that the notifications were confined to utensils was incorrect; the notifications also covered table, kitchen or other household articles. As no clear finding had been made on whether those goods met that description, the matter required reconsideration on the correct legal basis and with observance of natural justice. en-us Mon, 14 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 11:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93410 Aluminium sieves were held outside Notifications Nos. 175/88 and 180/88 because they were classifiable under Heading 96.04 and therefore did not fall within the tariff scope covered by the exemption. For the remaining aluminium items, including spittoons, surgical trays, kidney trays, lotion bowls and trays, the prior view that the notifications were confined to utensils was incorrect; the notifications also covered table, kitchen or other household articles. As no clear finding had been made on whether those goods met that description, the matter required reconsideration on the correct legal basis and with observance of natural justice. Case-Laws Central Excise Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93410