https://www.taxtmi.com/circulars?id=6571 The term Utensils in the excise notifications does not include welded trays, wire tiffins, tubs, buckets, pappad dabbas, garma dabbas, dokhla dabbas, dubba ubha and dabba baitha, which are containers or platforms for carrying or temporary storage rather than vessels used in cooking or serving; these items are therefore not exempt under the notifications. The Board has accepted this view of the Tribunal and directed that the same definition apply to stainless steel articles, instructing field formations to inform trade and to finalise pending cases accordingly. en-us Wed, 06 Jun 1990 00:00:00 +0530 Sat, 04 Jul 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6571 The term Utensils in the excise notifications does not include welded trays, wire tiffins, tubs, buckets, pappad dabbas, garma dabbas, dokhla dabbas, dubba ubha and dabba baitha, which are containers or platforms for carrying or temporary storage rather than vessels used in cooking or serving; these items are therefore not exempt under the notifications. The Board has accepted this view of the Tribunal and directed that the same definition apply to stainless steel articles, instructing field formations to inform trade and to finalise pending cases accordingly. Circulars Central Excise Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6571