1996 (11) TMI 154

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...., for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This Revenue appeal is directed against the Order-in-Appeal dated 16-2-1987 of Collector of Central Excise (Appeals), Bombay. 2. Notification No. 234/82 exempts Utensils made of Aluminium from payment of Central Excise duty under Serial No. 38 of Table appended to the Notification. The respondents manufacture Non....

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....er request decision on merits. They have relied on Trade Notice No. 48-C.E., dated 2-9-1987 in support of their claim that the aluminium utensils do not cease to be aluminium utensils where Non-stick coating is applied to such utensils. 5. We have heard the Learned DR and perused the records of the case. 6. We are not able to persuade ourselves that the stand taken by the departmen....