Assessable value of aluminium tubes excludes separately manufactured duty-paid plastic caps under the excise tariff.

Duty-paid plastic caps fitted to aluminium collapsible tubes were not includible in the assessable weight of the tubes under Item 27 of the Central Excise Tariff. The caps retained their independent identity as plastic components, and mere attachment to the tube did not make them part of the aluminium container or convert their character. The tariff entry could not be expanded to treat separate plastic caps as part of the container, and Explanation (2) was inapplicable because the case did not involve alloy or mixed-metal composition. Accordingly, the weight of the caps was excluded from assessment and the duty demand failed.

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Issues: Whether the weight of separately manufactured plastic caps, on which excise duty had already been paid, was includible in the weight of aluminium collapsible tubes for assessment under Item 27 of the Central Excise Tariff.

Analysis: The caps were made of plastic, whereas the collapsible tubes were made of aluminium. The mere fitting of the plastic cap on the tube did not convert the cap into aluminium or alter its independent character. The aluminium collapsible tube, even without the cap, remained a collapsible tube within the inclusive description of containers. The expression used in the tariff entry could not be stretched to treat duty-paid plastic caps as part of the aluminium container. Explanation (2) had no application because the case did not involve an alloy or mixed metal composition.

Conclusion: The weight of the plastic caps was not includible in the assessable weight of the aluminium collapsible tubes, and the demand could not be sustained.

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