1997 (9) TMI 304 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the interpretation of an exemption notification related to the cost of metal containers for packed food. The Tribunal held that the exemption is not limited to specified container sizes mentioned in the Explanation, and the cost of containers for other sizes should be determined by the adjudicating authority based on available materials. The lower authorities' view was deemed incorrect, and the impugned orders were set aside. (1997 (9) TMI 304 - CEGAT, NEW DELHI)