TMI Blog2018 (7) TMI 2303X X X X Extracts X X X X X X X X Extracts X X X X ..... a and porcelain dinnerware. Crockery was usually a term applied to dishes that were intended for use for more casual situations, such as a simple family meal - Purists tend to also omit some of the modern types of dinnerware from the definition of crockery. Plastic dishes, or dinnerware that is manufactured using other synthetic materials that make the dishes difficult to break may not be considered proper crockery, even though they are usually intended for regular use in a casual setting. However, as these forms of dishware have become more common in many households, their acceptance as meeting the basic definition of crockery has become more common. So far as melamine is concerned it is a white crystalline compound made by heating cyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item by the consumers. The assessing authority has passed an assessment order treating the melamine tray as a crockery item and has taxed the same @ 12% plus State Development Tax @ 1%. Aggrieved by the order passed by the assessing authority treating the melamine tray as a crockery item, the assessee went in appeal before the First Appellate Authority and the First Appellate Authority vide order dated 18.02.2010 allowed the appeal and has held that the melamine tray is a plastic goods as such is covered under the Notification No. KAN999- 2-709/XI-9(115)/2000 UP Act-15/48 Order (4)-2003/ Date 15-2-2003. The First Appellate Authority after detail discussion and after due consideration of the aforesaid notification has arrived at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of dishes such as plates, as well as serving platters, bowls, and dishes that are used to hold condiments, such as a gravy bowl. Traditionally, crockery is applied to any type of dinnerware that is made from natural materials. This could include plates, cups, and serving dishes that are composed of clay that has been fired and prepared for use on a recurring basis. While technically this would also include fine china and porcelain dinnerware. Crockery was usually a term applied to dishes that were intended for use for more casual situations, such as a simple family meal. Purists tend to also omit some of the modern types of dinnerware from the definition of crockery. Plastic dishes, or dinnerware that is manufactured using other synt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different altogether as well as their use is entirely different by their user. A flat, shallow container with a raised rim, typically used for carrying food and drink, or for holding small items or loose material. Since the First Appellate Authority has proceeded to hold that the melamine tray is taxable @ 8% treating the same being the plastic goods by following decision of the assessing authority in the case of the assessee itself, the department has filed an appeal before the Tribunal and the Tribunal vide order dated 09.03.2018 has upheld the order passed by the First Appellate Authority by recording the following findings of fact:- In view of the aforesaid findings of fact, there is no reason to interfere in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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