1996 (9) TMI 412

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.... T.R. Malik, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is a manufacturer of food and food products which are packed in tin containers. In the Price List the appellant referred to and claimed the benefit of exemption Notification 34/83, dated 1-3-1983. Price list was approved denying the appellant the benefit of notification and this order was confirmed ....

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.... only on the value of the food or food products and not on the value of the containers. There is no dispute that the products manufactured by the appellant fall under column (3) of the Table to the notification. Lower authorities have denied the benefit of notification to the appellant on the basis of the Explanation to clause (1) of the notification. 3.  Explanation of the Notification re....

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....referred to therein. The Explanation will not cover goods packed in other kind of containers or of same kind of containers of different sizes. In other words, where the containers do not attract the description referred to in the Explanation, the value thereof, for the purpose of deduction from the declared value will have to be determined by the Department separately on the basis of the available....