2001 (10) TMI 428

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...., JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. R.L. Khanna & Co., is whether table mats and coasters are tableware and kitchenware of wood classifiable under Heading 44.19 of the first Schedule to the Customs Tariff Act as claimed by the Appellants or under Heading 48.23 as confirmed by the Commissioner (Appeals). 2.&e....

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....ard but only wood pulp and item made therefrom falls under the items as wooden articles. He, further, submitted that according to the Webster IIIrd New International Dictionary, Kitchenware means, "hardware for kitchen use" and tableware means, "china, glassware, silver & other utensils used for setting a table or serving food or drinks"; that the definition is inclusive definition and will also c....

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....provision must be given their natural meaning. Reliance was also placed on the decision in the case of Commissioner of Income-Tax v. Nagahills Tea Co. Ltd. [AIR 1973 SC 2524] and Petron Engineering Constructions Pvt. Ltd. v. Central Board of Direct Taxes, [AIR 1989 SC 501]. 3. Countering the arguments Shri R.C. Sankhla, learned D.R., reiterated the findings contained in Adjudication Order ....

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....ld articles of wood or wood marquetery or inlaid wood which are of the nature of tableware or kitchenware. The notes further provides that the heading includes spoons, forks, salad-servers, plater and serving dishes, jars, cups and saucers; common spice boxes and other kitchen containers. It is evident from the description of the goods mentioned in the Explanatory Notes that table mats or coasters....