https://www.taxtmi.com/caselaws?id=89736 An explanatory amendment fixing standard costs for specified metal container sizes did not narrow the substantive exemption for the cost of containers under the notification. The provision was intended to avoid case-by-case valuation for listed sizes, not to deny relief where containers of other sizes were used. In such cases, the authority must determine the actual container cost on the available material and extend the exemption if otherwise admissible. The departmental circular supported this construction, and the impugned orders denying the benefit solely because the containers were of different sizes were unsustainable. en-us Tue, 23 Sep 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89736 An explanatory amendment fixing standard costs for specified metal container sizes did not narrow the substantive exemption for the cost of containers under the notification. The provision was intended to avoid case-by-case valuation for listed sizes, not to deny relief where containers of other sizes were used. In such cases, the authority must determine the actual container cost on the available material and extend the exemption if otherwise admissible. The departmental circular supported this construction, and the impugned orders denying the benefit solely because the containers were of different sizes were unsustainable. Case-Laws Central Excise Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89736