https://www.taxtmi.com/caselaws?id=83221 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No. 191/83 and its impact on Notification No. 34/83 regarding the exemption from duty on metal containers used for packing excisable goods. The Tribunal found that the Explanation added to Notification No. 34/83 did not limit the eligible sizes for exemption, as clarified by the Finance Ministry. Therefore, the appellants were entitled to the exemption despite using different container sizes, overturning the Collector (Appeals)'s decision and allowing the appeal. en-us Mon, 11 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83221 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Notification No. 191/83 and its impact on Notification No. 34/83 regarding the exemption from duty on metal containers used for packing excisable goods. The Tribunal found that the Explanation added to Notification No. 34/83 did not limit the eligible sizes for exemption, as clarified by the Finance Ministry. Therefore, the appellants were entitled to the exemption despite using different container sizes, overturning the Collector (Appeals)'s decision and allowing the appeal. Case-Laws Central Excise Mon, 11 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83221