https://www.taxtmi.com/caselaws?id=84375 The Tribunal allowed the appeal, determining that the cost of the capsule, as part of the KOT container, is eligible for exclusion from the value of the biscuits under Notification No. 34/83-C.E. The Tribunal emphasized the need for a liberal interpretation of exemption provisions and concluded that the capsule's cost should not be included in the assessable value of the biscuits. en-us Thu, 02 Feb 1995 00:00:00 +0530 Thu, 21 Jul 2011 15:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84375 The Tribunal allowed the appeal, determining that the cost of the capsule, as part of the KOT container, is eligible for exclusion from the value of the biscuits under Notification No. 34/83-C.E. The Tribunal emphasized the need for a liberal interpretation of exemption provisions and concluded that the capsule's cost should not be included in the assessable value of the biscuits. Case-Laws Central Excise Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84375