Circular No. 14/90-CX.4 - Certain Modification - Matter regarding - Central Excise - 37/90

Circular No. 14/90-CX.4 - Certain Modification - Matter regarding Circular No. 37/90 Dated 7-9-1990 [From F. No. 141/10/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Circular No. 14/90-CX.4 - Certain Modification - Matter regarding. Attention is drawn to Board's Circular No. 14/90-CX.4 issued from F.No. 141/2/90-CX.4 intimating that the Board has accepted the decision of CEGAT in the case of Collector of Central Excise v. M/s Sandeep Metal Industries, 1989 (42) E.L.T. 142 holding that articles like welded trays; wire tiffins, tubs, papad dabbas, garma dabbas, dhokla dabbas, dabba ubha and dabba betha are not to be treated as utensils. 2. Recently, CEGAT vide its Order No. 81/90-B.1 dated 20-6-1990 has issued a rectificatory order and has restricted its earlier order to only to welded trays and tubs which were the subject matter of appeals by the Collector of Central Excise, Bombay. The order holding the other articles viz. 1. Wire tiffins 2. Papad dabbas 3. Garma dabbas 4. Dhokla dabbas 5. Dabba Ubha 6. Dabba Betha. as not being utensils have been withdrawn. It observed that :- (a) All the aforesaid articles have been held originally by the Assistant Collector of Central Excise as non-utensils. However, the Collector (Appeals) held them as utensils, entitled to the benefit of exemption under Notification No. 244/77-C.E., dated 15-7-1977. (b) Against the aforesaid order, the Collector of Central Excise, Bombay-I filed an appeal to the Tribunal disputing the assessment of 2 of the aforesaid articles i.e. welded trays and tubes occuring at Serial No. 1 and 3. 3. It is, therefore, held by the Tribunal that it is apparent that the Tribunal's Order No. 163/87-B.1 holding all 8 articles as non-utensils was beyond the scope of appeal and, therefore, there is an error apparent on the facts of the record. Accordingly, CEGAT held that in view of the above discussion, the appeal is allowed to the extent that welded trays and tubs are not utensils and these 2 articles shall not be given the benefit of exemption under Notification No. 244/77-C.E., dated 15-7-1977. 4. The Board, therefore, directs that in Circular No. 14/90, dated 6-6-1990 issued from F. No. 141/2/90-CX.4, references in para 2, 3, 4 to items wire tiffins, papad dabbas, garma dabbas, dhokhla dabbas, dabba ubha and dabba betha as not being utensils may be considered to have been deleted. 5. Field formations and Trade may be informed suitably. 6. Pending assessments may be finalised accordingly.