Circular No. 14/90-CX.4 - Certain Modification - Matter regarding

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....Attention is drawn to Board's Circular No. 14/90-CX.4 issued from F.No. 141/2/90-CX.4 intimating that the Board has accepted the decision of CEGAT in the case of Collector of Central Excise v. M/s Sandeep Metal Industries, 1989 (42) E.L.T. 142 holding that articles like welded trays; wire tiffins, tubs, papad dabbas, garma dabbas, dhokla dabbas, dabba ubha and dabba betha are not to be treated as ....

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....se, Bombay-I filed an appeal to the Tribunal disputing the assessment of 2 of the aforesaid articles i.e. welded trays and tubes occuring at Serial No. 1 and 3. 3. It is, therefore, held by the Tribunal that it is apparent that the Tribunal's Order No. 163/87-B.1 holding all 8 articles as non-utensils was beyond the scope of appeal and, therefore, there is an error apparent on the facts of the re....