1998 (8) TMI 307

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....Shri S.S. Mehra, Consultant, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The short point involved in this appeal is whether the cost of capsule used for closing the metal container in which the biscuits are packed is to be excluded from the value of excisable goods under the provisions of Notification 34/82. 2. Shri K. Srivastava, SDR submitted that under Noti....