1998 (8) TMI 307

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tant, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in this appeal is whether the cost of capsule used for closing the metal container in which the biscuits are packed is to be excluded from the value of excisable goods under the provisions of Notification 34/82. 2. Shri K. Srivastava, SDR submitted that under Notification 34/82 duty was not charge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it cannot be said that capsule is an accessory. This view finds support from the decision of the Tribunal in the case of Parle Products (P) Ltd. v. C.C.E., Bombay 1995 (80) E.L.T. 182 (Tribunal) in which it was held that the definition of metal container is wide enough to cover the capsule in addition to the lid placed on the tin and the cost of capsule forms part of the cost of the container and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X