1998 (5) TMI 229

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.... R.J. Parekh, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The respondents are engaged in the manufacture of glass and glasswares which consists items such as pizza plates, pie dish, mixing bowls made of heat resistant glass which enable them to be used for the purpose of baking in the oven besides being used as tableware. These products are classified u....

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....s not stipulate that the items have to be used exclusively on the table. He also referred to the Indian Standard Specification for glass tablewares and held that merely because the items in dispute can also to be used for baking in the oven the exemption cannot be denied. The Commissioner (Appeals) also set aside the Assistant Commissioner's order regarding bowls wherein the Assistant Commissioner....

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....lso referred to the dictionary meaning of 'tableware' meaning 'dishes, spoons, knives, forks for table use'. It was submitted that the interpretation of the Commissioner (Appeals) also have gone beyond the terms of the notification. 4. Shri R.J. Parekh, the ld. Counsel for the respondents submitted that the Commissioner (Appeals) has given detailed reasoning for his commissions including r....

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....the articles in question are categorised as glass tableware. He has also relied upon ISI specification for glass tablewares and its amendment in July, 1991 by which the specification was extended to include bowls, jugs, plates, casseroles, dishes with or without cover and it was also mentioned therein that they can also be used for preparing food. The Commissioner (Appeals) thereafter concluded th....