1987 (3) TMI 346 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided that items like welded trays, wire tiffin, tub, and buckets are not utensils under Notification No. 244/77-CE. The Tribunal disagreed with the Appellate Collector's decision and ruled that these items are containers or holders, not utensils associated with cooking. The order-in-appeal was set aside, and the goods in dispute were not given exemption under the notification.