1985 (5) TMI 227

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....the respondent's product Aluminium Gas Tandoor falling under Tariff Item 68 of CET is utensil of aluminium and thus exempt under Notification No. 244/77, dated 15-7-1977. He allowed the respondent's appeal with consequential relief. 2. At the hearing of the appeal Shri S.C. Rohatgi, JDR, argued that according to ISI Specification I.S. 1960 (Pt. I) 1967 for Aluminium utensils, the utensils are generally those which are pressed or spun from one piece. The Specification gives illustrations Katori, Thali, Parat, Degchi and the like and Tandoor as the utensil is not mentioned in the ISI specification. He also submitted that in common parlance utensil is an item of simple design used for common purposes. The product in question is a multipurpose....

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....led certificates from the trade to that effect before the Collector of Central Excise (Appeals). He strongly defended the orders passed by the Collector of Central Excise (Appeals). 4. As to reference to ISI specifications in the ground of appeal, we find that the same was not referred to at earlier stages either before the Assistant Collector of Central Excise or before the Collector of Central Excise (Appeals). Besides, it is not exhaustive and does not rule out classification of Aluminium Gas Tandoor as utensil. As to next argument that if source of energy for Tandoor were electricity the same would have been classifiable under T.I. 33-D ibid and, therefore, it should have been treated to be utensil, we find that the learned Collector (....