9911796707
TMI Blog1985 (5) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent's product Aluminium Gas Tandoor falling under Tariff Item 68 of CET is utensil of aluminium and thus exempt under Notification No. 244/77, dated 15-7-1977. He allowed the respondent's appeal with consequential relief. 2. At the hearing of the appeal Shri S.C. Rohatgi, JDR, argued that according to ISI Specification I.S. 1960 (Pt. I) 1967 for Aluminium utensils, the utensils are generally those which are pressed or spun from one piece. The Specification gives illustrations Katori, Thali, Parat, Degchi and the like and Tandoor as the utensil is not mentioned in the ISI specification. He also submitted that in common parlance utensil is an item of simple design used for common purposes. The product in question is a multipurpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled certificates from the trade to that effect before the Collector of Central Excise (Appeals). He strongly defended the orders passed by the Collector of Central Excise (Appeals). 4. As to reference to ISI specifications in the ground of appeal, we find that the same was not referred to at earlier stages either before the Assistant Collector of Central Excise or before the Collector of Central Excise (Appeals). Besides, it is not exhaustive and does not rule out classification of Aluminium Gas Tandoor as utensil. As to next argument that if source of energy for Tandoor were electricity the same would have been classifiable under T.I. 33-D ibid and, therefore, it should have been treated to be utensil, we find that the learned Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement with the reasoning adopted by the learned Collector of Central Excise (Appeals), New Delhi. We may also point out that according to Concise Oxford Dictionary, 7th Edition, the word 'appliance' inter alia means 'Utensil'. Therefore, the argument that if the source of energy were electricity, the product would merit classification under T.I. 33C would not detract from the product being treated as Aluminium Utensil if the source of energy is not electricity. It is nobody's case that the respondents' product has electricity as a source of energy. 6. It has been urged that in the advertisement the respondents have claimed several virtues for Tandoor; therefore, this would not merit classification as aluminium utensil. The classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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