https://www.taxtmi.com/caselaws?id=90783 Notification No. 34/82 was applied to exclude from assessable value the cost attributable to metal containers used for packing excisable goods. The Tribunal held that a capsule used to close the biscuit container formed an integral part of the metal container, not a separate accessory, and the expression "metal container" was wide enough to include it. On that basis, the capsule cost was treated as part of the container cost eligible for exclusion, and the valuation adopted by the lower authority was upheld. en-us Wed, 05 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 14:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90783 Notification No. 34/82 was applied to exclude from assessable value the cost attributable to metal containers used for packing excisable goods. The Tribunal held that a capsule used to close the biscuit container formed an integral part of the metal container, not a separate accessory, and the expression "metal container" was wide enough to include it. On that basis, the capsule cost was treated as part of the container cost eligible for exclusion, and the valuation adopted by the lower authority was upheld. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90783