9911796707
TMI Blog1996 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... This Revenue appeal is directed against the Order-in-Appeal dated 16-2-1987 of Collector of Central Excise (Appeals), Bombay. 2. Notification No. 234/82 exempts Utensils made of Aluminium from payment of Central Excise duty under Serial No. 38 of Table appended to the Notification. The respondents manufacture Non-stick Cookwares. These utensils are made of aluminium and are coated with a la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in support of their claim that the aluminium utensils do not cease to be aluminium utensils where Non-stick coating is applied to such utensils. 5. We have heard the Learned DR and perused the records of the case. 6. We are not able to persuade ourselves that the stand taken by the department represents the correct position in law. Merely because the utensils which are admittedly made of alum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n would not be available if duty-paid pig iron is mixed with other non-duty paid materials. If the intention of the Government were to exclude the exemption to duty-paid pig iron when mixed with other materials then the notification would have used the expression only" or exclusively or entirely in regard to duty-paid pig iron. The object of the notification was to grant relief by exempting d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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