https://www.taxtmi.com/caselaws?id=161205 Aluminium separators and pressure pans were held not to fall within the exemption for aluminium utensils because that exemption expressly excluded goods covered by the separate entry for pressure cookers, their parts and accessories. The classification turned on the predominant character of the goods and their association with pressure cookers, rather than on any occasional or possible alternative use as utensils. A beneficial interpretation could not override the specific tax entry that brought such items to tax, so the challenge to the Tribunal's classification failed and the revision petitions were not entertained. en-us Wed, 11 Aug 1999 00:00:00 +0530 Thu, 09 Jan 2014 17:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161205 Aluminium separators and pressure pans were held not to fall within the exemption for aluminium utensils because that exemption expressly excluded goods covered by the separate entry for pressure cookers, their parts and accessories. The classification turned on the predominant character of the goods and their association with pressure cookers, rather than on any occasional or possible alternative use as utensils. A beneficial interpretation could not override the specific tax entry that brought such items to tax, so the challenge to the Tribunal's classification failed and the revision petitions were not entertained. Case-Laws VAT and Sales Tax Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161205