https://www.taxtmi.com/caselaws?id=43336 For Notification No. 35/79 granting partial exemption to chewing tobacco, the weight of the sachet and wrapper is not included when determining whether the product falls within the one-kilogram lower-rate slab. The exemption notification was construed strictly but reasonably in light of its object, and its wording referred only to the weight of chewing tobacco itself. Although packing cost could be included in valuation under Section 4 for assessing product value, that did not justify adding packing weight to the tobacco weight for exemption purposes. The petitioner therefore could not claim the lower rate of duty on the basis of the packing material being counted in weight. en-us Mon, 10 Sep 1990 00:00:00 +0530 Thu, 17 Jun 2010 13:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43336 For Notification No. 35/79 granting partial exemption to chewing tobacco, the weight of the sachet and wrapper is not included when determining whether the product falls within the one-kilogram lower-rate slab. The exemption notification was construed strictly but reasonably in light of its object, and its wording referred only to the weight of chewing tobacco itself. Although packing cost could be included in valuation under Section 4 for assessing product value, that did not justify adding packing weight to the tobacco weight for exemption purposes. The petitioner therefore could not claim the lower rate of duty on the basis of the packing material being counted in weight. Case-Laws Central Excise Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43336