2000 (2) TMI 334

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....t. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Lallubhai Amichand Limited is whether the benefit of Notification No. 175/88 and 180/88 is available to the various excisable goods of Aluminium utensils manufactured by them. 2. When the matter was called no one was present on behalf of the Appellants inspite of notice of hearing. We, theref....

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....otifications provide nil rate of duty to table, kitchen or other house-hold articles and parts thereof. The exemption is not confined in either of the Notification to utensils. As both lower authorities have proceeded on the assumption that the Notification is available in respect of the utensils only, they have not given any findings as to whether any of the goods in question will be covered by t....