1978 (5) TMI 113

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....referred for our opinion is whether tin trays and tin calendars manufactured by the assessee fall within the entry "wares" as used in Notification No. ST-2104/X-902(16)-52 dated 21st May, 1963. In some of the cases, the question is whether the signboards are also covered by the term "wares" within the meaning of the aforesaid notification. The assessee, inter alia, manufactures tin trays, tin ca....

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....ngly, we are of the opinion that they do fall within the purview of the entry bartan as used in the aforesaid notification. Tin calendars have nothing to do with bartan. Tin calendars are completely different than utensils. They are neither used nor are capable of being used as such. They are articles of presentation or used for knowing the dates, etc. They are outside the purview of the word "wa....