https://www.taxtmi.com/caselaws?id=361807 Stainless steel surgical trays, kidney trays, bed pans and lotion bowls were held eligible for exemption under Notification No. 41/94-CE because hospital use alone did not disqualify them as household articles where their classification remained unchanged. Pressure-pan related goods were also treated as exempt since the record showed they were bottom portions and, in any event, retained the character of cooker or pan parts for exemption purposes. Aluminium sieve chassis, trays and tubs were likewise treated as utensils under Notification No. 180/88-CE because the denial of exemption was found to be vague and unsupported by a clear reasoned basis. The denial of exemption was set aside. en-us Tue, 08 May 2018 00:00:00 +0530 Wed, 14 Nov 2018 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361807 Stainless steel surgical trays, kidney trays, bed pans and lotion bowls were held eligible for exemption under Notification No. 41/94-CE because hospital use alone did not disqualify them as household articles where their classification remained unchanged. Pressure-pan related goods were also treated as exempt since the record showed they were bottom portions and, in any event, retained the character of cooker or pan parts for exemption purposes. Aluminium sieve chassis, trays and tubs were likewise treated as utensils under Notification No. 180/88-CE because the denial of exemption was found to be vague and unsupported by a clear reasoned basis. The denial of exemption was set aside. Case-Laws Central Excise Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361807