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<h1>Food Manufacturer Wins Duty Exemption Appeal on Tin Containers Declaration Rule</h1> The appellant, a food manufacturer using tin containers, was granted exemption under Notification 34/83 which exempts duty on food in metal containers. ... Valuation The appellant, a manufacturer of food packed in tin containers, claimed exemption under Notification 34/83. The notification exempts duty on food products packed in metal containers. The Explanation in the notification specifies values for certain sizes of containers only. If containers do not match the sizes in the Explanation, their value must be separately declared. The appellant's appeal was allowed, and they may seek a refund if eligible.
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