9911796707
TMI Blog1996 (8) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... esident]. Appellant is absent in spite of notice but has sent written submissions to be considered by us. We have heard Shri T.R. Malik, SDR and perused the papers. 2. Appellant is engaged in the manufacture of biscuits, part of which is evidently packed in metal containers. Under Notification No. 34/83 biscuits and other specified products are exempt from so much of duty of excise as is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fifteen lakhs value. Notice was issued to the appellant to show cause against demand of duty on the excess. Appellant resisted the notice contending that the value of metal boxes cannot be included for the purpose of Notification No. 175/86 since exemption was in regard to the excise duty equal to the excise duty payable on the value of metal containers. The Assistant Collector as well as the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be, according to the tariff values fixed or altered under section 3 of the said Act. The part of the Explanation referring to Section 4 of the Act is what is relevant in the present case. Thus it is clear that the value of clearance for the purpose of Notification 175/86 is only that value as determined in accordance with Section 4 of the Act. 5. There can be no dispute that the goods sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were returnable. Therefore the value of the excisable goods would include the value of the container also. Hence the value of the metal boxes is to be included. The value of clearances during the year in question exceeded the limit of Rs. 15 lakhs for an individual product thereby depriving the appellant of the benefit of notification in regard to clearances in excess of the limit. We find no gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
