https://www.taxtmi.com/caselaws?id=93550 Stainless steel articles retain exemption as utensils where their nature and ordinary use answer the common meaning of an utensil. The non-detachable bowl of a casserole was treated as similar to a detachable bowl and did not lose utensil character merely because it was embedded later. The inner of a hylo was also regarded as an utensil because it could store or keep liquids. Thin sheet-metal construction did not alter that classification. Both items were therefore held eligible for exemption under Notification No. 175/88-CE. en-us Tue, 02 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 12:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93550 Stainless steel articles retain exemption as utensils where their nature and ordinary use answer the common meaning of an utensil. The non-detachable bowl of a casserole was treated as similar to a detachable bowl and did not lose utensil character merely because it was embedded later. The inner of a hylo was also regarded as an utensil because it could store or keep liquids. Thin sheet-metal construction did not alter that classification. Both items were therefore held eligible for exemption under Notification No. 175/88-CE. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93550