1996 (9) TMI 412 - AT - Central Excise

Summary

The appellant, a manufacturer of food packed in tin containers, claimed exemption under Notification 34/83. The notification exempts duty on food products packed in metal containers. The Explanation in the notification specifies values for certain sizes of containers only. If containers do not match the sizes in the Explanation, their value must be separately declared. The appellant's appeal was allowed, and they may seek a refund if eligible.