https://www.taxtmi.com/caselaws?id=86490 An exemption notification for food and food products packed in tin containers required duty to be levied only on the value of the goods, not on the value of the metal containers. The Explanation fixing the cost of specified round open top sanitary cans was confined to those described trade sizes for deduction purposes and did not limit the main exemption. For goods packed in other containers or different sizes, container value still had to be separately determined on the available material. The assessee was therefore entitled to the notification benefit, and denial of exemption based on the Explanation was unsustainable. en-us Tue, 10 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86490 An exemption notification for food and food products packed in tin containers required duty to be levied only on the value of the goods, not on the value of the metal containers. The Explanation fixing the cost of specified round open top sanitary cans was confined to those described trade sizes for deduction purposes and did not limit the main exemption. For goods packed in other containers or different sizes, container value still had to be separately determined on the available material. The assessee was therefore entitled to the notification benefit, and denial of exemption based on the Explanation was unsustainable. Case-Laws Central Excise Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86490