1981 (2) TMI 234

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....ia have examined the relevant records considered the reply to the Show Cause Notice. 2. In this case M/s. Kwik Metal Industries, Odhav (hereinafter called "their manufacturers") manufactured school Bags, Picnic Boxes, Sound Drums, Shoras Drums and Ice Boxes out of Aluminium and cleared the said goods without payment of Central Excise duty. There upon a show cause notice our demand was issu....

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....l or necessary in a household and hence utensils, and accordingly allowed the appeal. 4. On examination of the records of the case leading to the impugned Order in appeal, the Govt. was tentatively of the view that the said order was not proper, legal and correct in asmuch as it did not appear to be correct to treat the school bags as articles used in household and kitchen and therefore as....

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....of duty as these are not containers intended for packing of goods for sale. 6. The Govt. observe that the school Bags in question are used to carry books, and for purposes of classification what matter is their understanding in trade parlance and popular meaning of the word "utensils" and not according to any literary meaning as done in the impugned order in appeal. Furthermore since the a....