2000 (5) TMI 259

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....8 in respect of stainless steel bowls and inners for casseroles and hylos, the same are being disposed of by one common order. 2. Briefly stated the facts are that assessee company manufacture stainless steel inners for casseroles, hylos, tiffin carrier, etc.; that in their classification list effective from 20-3-1990, they classified the said items under sub heading 7323.00 of the schedule to the Central Excise Tariff Act (C.E.T.A) and claimed exemption under Notification No. 175/88-CE, dated 13-5-1988. The Assistant Collector, under Adjudication order No. 51/91 dated 24-5-1991, allowed the benefit of Notification in respect of Steel Bowl for detachable casseroles and tiffin carrier, but denied the exemption in respect of bowl to b....

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....ol or vessel" (Chambers 20th Century Dictionary) (ii) Utensil - "A utensil is a tool or object that you use in order to help you to cook or to do other tasks in your home." (Collins Cobuild English Language Dictionary) (iii) Utensil - "Vessel for domestic use, an implement, instrument or vessel used in a household and especially a kitchen." (Webster's Ninth New Collegiate Dictionary) (iv) Utensil - "a instrument, implement esp. one in working or domestic use." (The Concise Oxford Dictionary of Current English) 4. The Ld. Advocate submits that the impugned inner for hylo satisfies the definition of utensils as given in these dictionaries; that the criterion under which non-detachable bowl for casse....

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....arketable as a utensil or table or kitchen or other house hold article. He also reiterated the findings of Collector (Appeals) in respect of inner for hylo and contended that inners are being sold inners of hylo and not as utensils and are not fit for use in kitchen. He also referred to the decision in the case of C.C.E. v. Sandip Metal Industries, 1989 (42) E.L.T. 142 (T) wherein welded trays, wires, tiffin tub, Pappad Dabba, dhokla dabba, etc. were not held to be utensils so as to be eligible for exemption under Notification No. 244/77-CE. He also relied upon Jeewan Lal (1929) LTD. v. C.C.E. 1989 (42) E.L.T. 144 (T) wherein it was held that water filter pots are not utensils. 6. We have considered the submissions of both the sides....