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TMI Blog1997 (2) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether hospital stainless steel utensils are eligible for the benefit of concessional rate of duty under Notification No. 53/84-C.E., dated 1-3-1984. 2. The facts of the case are that the respondents are engaged in the manufacture of stainless steel utensils. They filed C/Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etween hospital utensils and ordinary utensils and that the one cannot be mistaken for the other. The ld. DR submitted that by no stretch of imagination, an inference can be drawn that the word `utensil' will cover hospitalware. The ld. DR submitted that since hospital utensils cannot be treated as ordinary utensils, therefore, the respondents herein were not entitled to the concessional rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that even in common parlance the items are known as hospital utensils and that the ISI Specification also termed the item as hospital utensils. He submits that whichever way it is looked into, the goods manufactured by them were utensils and were eligible to the benefit of Notification No. 53/84. He therefore, prayed that the appeal may be rejected and the impugned order may be upheld. 5.&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry holding that the term `utensil' will not cover hospitalware. We observe that in Webster's Dictionary of the English Language Encyclopedic Edition on page 1083 defines `utensil' as "any of various vessels or devices used in a kitchen, e.g. a cooking pot or eggbeater, any of various tools used by artisans, farmers etc., a vessel, ornament etc. used in church services." From this we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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