1997 (1) TMI 191

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....er : Justice U.L. Bhat, President]. -  The common appellant in these appeals is engaged in the manufacture of biscuits which are packed and sold in metal containers. The dispute in the appeals relates to the question whether exemption of duty with reference to value of metal containers provided in Notification 34/83, dated 1-3-1983 as subsequently amended continued to be in force even after ....

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....n the corresponding entry in column No. (2) of the entry from so much of the duty as is equivalent to the excise duty leviable on such specified goods under the Act with reference to that part of the value thereof which represents the cost of metal containers in which the specified goods are packed at the time of their removal from the factory. In substance, the value of containers is not to be ta....