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TMI Blog1987 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... aiming exemption for Utensils including water filters parts manufactured by them. This classification list was approved by the Supdt., on 19-8-77. The Asstt. Collector, Central Excise visited the appellants factory and made physical verification of the items purported to be classified as utensils. The appellants filed two other classification lists subsequently which were also approved. A show cause notice was issued on 16-6-1980 alleging that the Tiffin Boxes.Tiffin Carriers, Lunch Boxes were not utensils arid the benefit of Notification 244/77 would not be applicable. there was a demand for duty of Rs. 54,048.95 from 15-7-1977 to 4-4-1980. The appellants sent a reply contending, inter alia that the classification list once approved could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts utensils made of Aluminium falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon. 7. This notification exempted utensils made of aluminium from the whole of the duty. We have, therefore, to consider whether the water filter pots could be treated as utensils. In the earlier decision in Order No. 93/86-B-I (cited supra), the benefit of the same notification came up for decision by the Tribunal in regard to aluminium pots and suitcases. It was contended that Notification 244/77 would be applicable. The Tribunal considered the scope and effect of the term ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be considered as utensils. In this connection we have to notice IS : 1660, Part-I,1967 which pertains to aluminium utensils. It is significant to note that it refers to cooking, table serving and storing utensils. The nature of the items have also been set out in the IS. A dose scrutiny of the IS indicates that vessels which are intended for cooking, eating, drinking, serving, carrying or storing food or preparation alone could be considered as utensils. Since water filter pots cannot be considered as a kitchen-ware, the benefit of Notification 244/77 will not be applicable. IS: 7402/1986 prescribed separate standards for filters for drinking water purposes. The filters candles and containers have been specifically described. They are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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