Scope of term 'Utensils' under Notification No. 244/77, dated 15-7-1977 and now under Notification 180/88, dated 13-5-1988 - Clarification regarding

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....Circular No. 14/90-CX.4 Dated 6-6-1990 [From F.No. 141/2/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Scope of term 'Utensils' under Notification No. 244/77, dated 15-7-1977 and now under Notification 180/88, dated 13-5-1988 - Clarification regarding. Doubts have been raised regarding the correct interpretation and scope of the term 'Utens....

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....ctionary, which describes 'Utensil' as, "receptacle for a liquid or other substances, often one of circular section and made of some durable material; especially utensils of this nature in domestic use, employed in connection with preparation or serving food or drinks and usually of size suitable for carrying by hand". and has subsequently held that it is not possible to conceive of utensils....