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TMI Blog1999 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Tilak, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that on 10-12-1991, the Central Excise officers intercepted a tempo loaded with reflectors (fixtures of electrical light fittings) which on enquiry was found to have been cleared from the factory of the appellants who were claiming exemption under Notification 76/86-C.E., dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty in terms of Notification 76/86. The High Court directed the excise authorities to deal with the appellants' representation dated 12-12-1991 wherein they submitted that with the introduction of CETA, 1985 , their goods were exempted vide Item 10 of Notification 76/86. The Collector of Central Excise passed the present impugned order, holding that the product in question wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f or in the Notification in question. We, therefore, can look at its Dictionary meaning or the common parlance understanding. According to Sarkar's Words and Phrases, Central Excise and Customs, Centax Publications, enamel-ware is defined as "enamelled kitchen-ware" 3.1 The term "ware" has been defined in the New Websters' Dictionary of English language as "articles of merchandise; goods; .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1996 (87) E.L.T. 185 wherein glass lined equipment and fabrication manufactured by the respondents therein were held not to be covered by the expression "enamelware". In the present case, there is no dispute that the industrial products manufactured as per specifications of purchasers and ultimately used in industry; therefore, the ratio of the above cited decisions would be directly a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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