1999 (1) TMI 112

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....[Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that on 10-12-1991, the Central Excise officers intercepted a tempo loaded with reflectors (fixtures of electrical light fittings) which on enquiry was found to have been cleared from the factory of the appellants who were claiming exemption under Notification 76/86-C.E., dated 10-2-1986 for their product, claiming ....

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.... Notification 76/86. The High Court directed the excise authorities to deal with the appellants' representation dated 12-12-1991 wherein they submitted that with the introduction of CETA, 1985 , their goods were exempted vide Item 10 of Notification 76/86. The Collector of Central Excise passed the present impugned order, holding that the product in question were not enamelware and hence not eligi....

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.... in question. We, therefore, can look at its Dictionary meaning or the common parlance understanding. According to Sarkar's Words and Phrases, Central Excise and Customs, Centax Publications, enamel-ware is defined as "enamelled kitchen-ware" 3.1 The term "ware" has been defined in the New Websters' Dictionary of English language as "articles of merchandise; goods; .......". 3.2 Th....