1998 (8) TMI 307 - AT - Central Excise

Summary

The judgment concerns whether the cost of a capsule used for closing metal containers in which biscuits are packed should be excluded from the value of excisable goods under Notification 34/82. The tribunal ruled that the capsule is not an accessory but part of the metal container, and its cost can be excluded from the value of the biscuits. The appeal was rejected based on the decision in the case of Parle Products (P) Ltd. v. C.C.E., Bombay 1995 (80) E.L.T. 182.