TMI Blog1981 (2) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case M/s. Kwik Metal Industries, Odhav (hereinafter called their manufacturers ) manufactured school Bags, Picnic Boxes, Sound Drums, Shoras Drums and Ice Boxes out of Aluminium and cleared the said goods without payment of Central Excise duty. There upon a show cause notice our demand was issued to the manufacturer for the amount of duty payable to the impugned goods not cleared on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the records of the case leading to the impugned Order in appeal, the Govt. was tentatively of the view that the said order was not proper, legal and correct in asmuch as it did not appear to be correct to treat the school bags as articles used in household and kitchen and therefore as utensils. Accordingly, the Govt. issued the impugned show cause notice under section 36(2) of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ool Bags in question are used to carry books, and for purposes of classification what matter is their understanding in trade parlance and popular meaning of the word utensils and not according to any literary meaning as done in the impugned order in appeal. Furthermore since the articles are used for carrying books and as such not in the household or kitchen and since the impugned School Bags ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch containers ordinarily intended for packaging of goods for sale and therefore the impugned School Bags would not be covered by the said item but be appropriately covered by Tariff Item 68 of Central Excise Tariff. 7. In view of the foregoing observations, the Govt. confirm the tentative view expressed in the show cause notice for review and accordingly set aside the impugned order in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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