1987 (3) TMI 346

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....er per : R. Syiem, Member (T)].  - By this order No.V(68) 17-CL-37/79/15272, dated 20-8-1980 the Assistant Collector of Central Excise, Division K, Bombay decided that goods like welded trays, wire tiffin, tub; pappad dabba, garma dabbas, dhokla dabba, daba ubha and dabba baitha would not be utensils, under the meaning of Notification No. 244/77-CE. He said that wire tiffin was used carryi....

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....size suitable for carrying by hand". From the meanings of the words as we know them it is not possible, to conceive of utensils as not being associated with the kitchen, principally as a vessel in which cooking is done. We are all familiar with aluminium utensils which have largely replaced the heavier, older, iron utensils for cooking. 3. The error in the assessee's case is that they would lik....

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....utensils mean a vessel or containers ordinarily intended for cooking etc. and that, as such, use of the goods to be utensils need not be confined to the domestic kitchen only. There is not much more reason than this. It is difficult to agree with him and with his findings that things like welded trays, wire tiffin etc. are utensils. 6. At the hearing at which the assessees did not appear, the l....