https://www.taxtmi.com/caselaws?id=93034 Metal containers bearing the brand-name of the goods to be packed in them were held eligible for the amended small-scale exemption, as the brand-name belonged to the intended product and the departmental clarification supported exemption under Notification No. 175/86-C.E. Once exemption applied, the duty demanded on clandestinely removed containers could not stand on the original basis and had to be recomputed under the correct slab and assessable value rules. The penalty also required reconsideration. The duty and penalty were set aside and the matter was remanded for fresh quantification on the corrected legal basis. en-us Wed, 25 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93034 Metal containers bearing the brand-name of the goods to be packed in them were held eligible for the amended small-scale exemption, as the brand-name belonged to the intended product and the departmental clarification supported exemption under Notification No. 175/86-C.E. Once exemption applied, the duty demanded on clandestinely removed containers could not stand on the original basis and had to be recomputed under the correct slab and assessable value rules. The penalty also required reconsideration. The duty and penalty were set aside and the matter was remanded for fresh quantification on the corrected legal basis. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93034