1996 (3) TMI 294

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.... classifiable under the then tariff item 68 and they were eligible for exemption under Notification No. 234/82-C.E., dated 1-11-1982. This claim of the respondents was upheld by Collector (Appeals) in the aforesaid order. Revenue are in appeal against this order or Collector (Appeals). 2. Arguing for the Revenue the ld. DR submits that the products are mainly glassline equipment and fabrication and in the common parlance this cannot be termed as enamelware. Enamelware is something which can be readily sold across the counter. The products in the very nature are of big size and are not commonly known as Enamelware. In this connection, he submits that exactly same issue came up before this Tribunal in the case of Collector of Central ....

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....have to look into the dictionary meanings only of the term "ware". The new Webster's Dictionary of the English Language (Deluxe Encyclopaedic Edition) gives a menaing as "Articles of merchandise; goods; a service or a saleable item produced by artistic or intellectual endeavour a special type of manufacturetured item, used in a compound word; as, chinaware pottery, or a special type of pottery" The Shorter Oxford English Dictionary on Historical principles (3rd edition) contains in Volume 2 the following meaning of the term ware : "Articles of merchandise or manufacture; the things which a merchant, tradesman or peddler has to sell; goods, commodities. 1. An article of merchandise, a saleable commodity (rare) 1881. 2. With defining....

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.... commodities which are made to be sold by a merchant and as such aluminium sheets or articles made of aluminium sheets answer the description of the entry "aluminium ware" in U.P. Sales Tax Act, 1948 and in the case of Commr. of Sales Tax U.P., Lucknow v. Benaras Bead Manufacutring Company, (1970) 25 S.T.C. 100 (All.) it was held that the word "glassware" must be taken to refer to all articles of glass except those specifically excluded in the entry, and those in respect of which separate entries exist - Commissioner of Sales Tax, U.P. v. M/s. Malhotra Iron Stores, (1978) Tax. L.R. 2205 at pp. 2205, 2206 (All.). The word "ware" has been used in the sense of such wares as are commonly used as utensils (bartan). It was only the wares that ....