1996 (8) TMI 264

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....spondents. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice but has sent written submissions to be considered by us. We have heard Shri T.R. Malik, SDR and perused the papers. 2. Appellant is engaged in the manufacture of biscuits, part of which is evidently packed in metal containers. Under Notification No. 34/83 biscuits and other specified produ....

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....d not pay duty on the clearances in excess of rupees fifteen lakhs value. Notice was issued to the appellant to show cause against demand of duty on the excess. Appellant resisted the notice contending that the value of metal boxes cannot be included for the purpose of Notification No. 175/86 since exemption was in regard to the excise duty equal to the excise duty payable on the value of metal co....

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....he Central Excises and Salt Act, 1944 (1 of 1944) or, as the case may be, according to the tariff values fixed or altered under section 3 of the said Act." The part of the Explanation referring to Section 4 of the Act is what is relevant in the present case. Thus it is clear that the value of clearance for the purpose of Notification 175/86 is only that value as determined in accordance with Se....