1998 (12) TMI 132

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..... None, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Ahmedabad, extending the benefit of Notification 180/88 to items listed herein below, manufactured by the 3 different respondents herein : 1. Aluminium Dabba Dabbi 2. Puri Dabba 3. Beth .....

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..... 29. Picnic Box 30. Kadai Tansala 31. Deghi 32. Dudhkundi 33. Bogharna 34. Tiffin 35. Kitle 36. Glass and Katori The benefit has been extended treating the various items enumerated above as utensils of aluminium. According to the Revenue, the items are not utensils as understood and as de .....

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..... s receptacle for a liquid or other substance, often one of circular section and made of some durable material, specially utensils of this nature in domestic use, employed in connection with preparation or serving of food or drink and usually of size suitable for carrying by hand. Applying this definition to the items enumerated herein above, we find that Sl. Nos. 1 to 10 cannot be considered as .....

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