Scope of term 'Utensils' under Notification No. 244/77, dated 15-7-1977 and now under Notification 180/88, dated 13-5-1988 - Clarification regarding

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..... [From F.No. 141/2/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Scope of term 'Utensils' under Notification No. 244/77, dated 15-7-1977 and now under Notification 180/88, dated 13-5-1988 - Clarification regarding. Doubts have been raised regarding the correct interpretation and scope of the term 'Utensils' as mentioned in Notification No. 244/77, dated 15 .....

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..... r a liquid or other substances, often one of circular section and made of some durable material; especially utensils of this nature in domestic use, employed in connection with preparation or serving food or drinks and usually of size suitable for carrying by hand". and has subsequently held that it is not possible to conceive of utensils as not being associated with kitchen, principally as a ve .....

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..... pted the above decision of the Tribunal and accordingly, goods like welded trays, wire tiffin, tub, bucket, pappad dabbas, garma dabbas, dokhla dabbas, dabba ubha and dabba baitha, etc., of aluminium are not aluminium utensils and now under Notification No. 244/87-C.E., dated 15-7-1977 and now under Notification No. 180/88-C.E., dated 13-5-1988. Consequently these would not be exempt from duty. 5 .....

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