1998 (12) TMI 132

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....DR, for the Appellant. None, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Ahmedabad, extending the benefit of Notification 180/88 to items listed herein below, manufactured by the 3 different respondents herein : 1. Aluminium Dabba & Dabbi 2. Puri Dabba 3. Betha Da....

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....treating the various items enumerated above as utensils of aluminium. According to the Revenue, the items are not utensils as understood and as defined in the Shorter Oxford English Dictionary and the Revenue's reliance is also upon the Tribunal's order reported in 1989 (42) E.L.T. 142 in the case of CCE v. Sandeep Metal Industries. 2. Notice for today's hearing was issued to the responden....

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.... of size suitable for carrying by hand." Applying this definition to the items enumerated herein above, we find that Sl. Nos. 1 to 10 cannot be considered as utensils of aluminium but would be fit to be regarded as containers. Similarly, items at Sl. Nos. 19, 26, 27 and 34 are not utensils, but containers. Therefore, we hold that the extension of benefit to the above Sl. Nos. by the lower appellat....