2008 (4) TMI 52

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....of Civil Appeal Nos. 6469-6470 of 2002, 7169 of 2004 and 1203 of 2008. Civil Appeal Nos. 6469-6470 of 2002 & 1203 of 2008 2. The issue which arises for consideration in these appeals is, whether the satilon brand cookware sold by the appellants is an "aluminium household utensil made of aluminum" and "aluminium alloys" classifiable under Entry 5 of the First Schedule under the Kerala General Sales Tax Act, 1963 (for short "the Act") or whether the said product would fall under Entry 104 which pertains to "pressure cooker, cook and serve ware to keep food warm, casseroles, water filters and similar home appliances not coming under any other entry".  3. The authority in original i.e. Assistant Commissioner (Assessment III), Erna....

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....as further held that the amendment to Entry 104 in the year 1999 by which the word "non-stick cookware" was added was only clarificatory in nature.  The case of the appellant was that prior to the said amendment of 1.4.1999 the appellant's product would clearly fall under Entry 5 and not under Entry 104.  5. We are in agreement with the view taken by the Tribunal as well as the High Court that "satelon coated aluminium products" are not identical with "aluminium household utensils made of aluminium and aluminium alloys".  The coating of satilon makes all the difference to the product.  The Tribunal has further recorded a finding that in trade parlance, no one would describe satilon coated aluminium products as alumini....