9911796707
TMI Blog1998 (3) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... y this common order. The matter relates to the determination of the aggregate value of clearances in respect of biscuits. The appellants had contended that the metal containers in which the biscuits were packed were eligible for exemption from payment of excise duty under Notification No. 34/83-C.E. and that for the purposes of calculating the aggregate value of clearance for the purposes of small scale exemption under Notification No. 83/83-C.E., the value of the containers was not to be taken into account. The Collector of Central Excise (Appeals) in para 4 of his order had held as under : 4. I have carefully considered the submissions made by the appellants their respective appeal petitions, and have also gone through the orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4 of the Act. In these cases, the metal containers were not of the nature of durable and returnable. 4. Under Notification No. 34/83-C.E., dated 1-3-1983, the biscuits were eligible for exemption from so much of the duty of excise leviable thereon as was equivalent to the duty of excise leviable thereon with reference to that part of the value thereof which represented the cost of metal containers in which the specified goods were packed at the time of their removal from the factory. 5. The effect of this exemption notification is that, after arriving at the value of the biscuits, value determined under Section 4 of the Act when it comes to the actual collection of excise duty, then the duty would be collected only on the net value i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. The question is what exactly is the relevance of such value in that context of Notification No. 175/86. 4. Explanation 1 to Notification No. 175/86 reads as follows : For the purposes of this notification, the expression value means either the value as determined in accordance with the provisions of Section 4 of the Central Excises and Salt Act, 1944 (1 of 1944) or, as the case 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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