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

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....90-CX.4 - Certain Modification - Matter regarding. 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....

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....7-1977. (b) Against the aforesaid order, the Collector of Central Excise, 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 ....