https://www.taxtmi.com/caselaws?id=49081 Chakla and Belan made of aluminium were treated as utensils for purposes of the drawback schedule because kitchen appliances may fall within the ordinary meaning of utensils used for domestic purposes. Eligibility under the specific entry nevertheless depended on the prescribed material or manufacturing requirement. Chakla was tentatively found to be made by die-pressing of sheets and therefore capable of qualifying, but its manufacturing process required further factual verification before drawback could be sanctioned. Belan appeared to be made from aluminium tubes and was not prima facie covered by the entry. The matter was remitted only for limited inquiry into Chakla, while Belan was excluded from the claimed classification. en-us Fri, 25 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49081 Chakla and Belan made of aluminium were treated as utensils for purposes of the drawback schedule because kitchen appliances may fall within the ordinary meaning of utensils used for domestic purposes. Eligibility under the specific entry nevertheless depended on the prescribed material or manufacturing requirement. Chakla was tentatively found to be made by die-pressing of sheets and therefore capable of qualifying, but its manufacturing process required further factual verification before drawback could be sanctioned. Belan appeared to be made from aluminium tubes and was not prima facie covered by the entry. The matter was remitted only for limited inquiry into Chakla, while Belan was excluded from the claimed classification. Case-Laws Customs Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49081