1997 (2) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Saini, Company Representative, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether hospital stainless steel utensils are eligible for the benefit of concessional rate of duty under Notification No. 53/84-C.E., dated 1-3-1984. 2. The facts of the case are that the respondents are engaged in the manufacture of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts herein inasmuch as there is distinction between hospital utensils and ordinary utensils and that the one cannot be mistaken for the other. The ld. DR submitted that by no stretch of imagination, an inference can be drawn that the word `utensil' will cover hospitalware. The ld. DR submitted that since hospital utensils cannot be treated as ordinary utensils, therefore, the respondents herein wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve to depend on the ISI Specification. He submits that even in common parlance the items are known as hospital utensils and that the ISI Specification also termed the item as hospital utensils. He submits that whichever way it is looked into, the goods manufactured by them were utensils and were eligible to the benefit of Notification No. 53/84. He therefore, prayed that the appeal may be rejected....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... term `utensil' given in Oxford Concise Dictionary holding that the term `utensil' will not cover hospitalware. We observe that in Webster's Dictionary of the English Language Encyclopedic Edition on page 1083 defines `utensil' as "any of various vessels or devices used in a kitchen, e.g. a cooking pot or eggbeater, any of various tools used by artisans, farmers etc., a vessel, ornament etc. used ....