Judgment:
1. The issue involved in this appeal filed by M/s. Lallubhai Amichand Limited is whether the benefit of Notification No. 175/88 and 180/88 is available to the various excisable goods of Aluminium utensils manufactured by them.
2. When the matter was called no one was present on behalf of the Appellants inspite of notice of hearing. We, therefore, heard Shri Ashok Kumar, ld. JDR, and perused the records.
3. We find that the Collector (Appeals) has denied the benefit of Notification No. 175/88 and 180/88 in respect of spitoons of Aluminium, surgical trays, kidney trays, Lotion Bowls and trays, holding that these are not utensils. The Collector (Appeals) also denied the benefit in respect of sieves of Aluminium. As far as sieves are concerned, we agree with the findings of the ld. Collector (Appeals) because both these Notifications exempt from payment of duty goods falling under Heading 73.23 and 7615.10 whereas sieves are specifically classifiable under Heading 96.04. However, in respect of other items we find that the benefit of exemption has been denied on the ground that these are not utensils. We find that both the Notifications provide nil rate of duty to table, kitchen or other house-hold articles and parts thereof.
The exemption is not confined in either of the Notification to utensils. As both lower authorities have proceeded on the assumption that the Notification is available in respect of the utensils only, they have not given any findings as to whether any of the goods in question will be covered by the term "Tables, Kitchen or other household articles." In view of this, we remand the matter to the Adjudicating Authority with the direction to decide the matter afresh in the light of the wording of the both the Notifications and give clear findings as to whether any of these goods will be table, kitchen or other household articles, after following the principles of natural justices. Appeal is disposed of in the above terms.