Excise valuation on aluminium tubes excludes separately manufactured plastic caps fitted later, limiting assessable value to the tubes alone.

Plastic caps fitted to extruded aluminium collapsible tubes were treated as separately manufactured items, so their cost could not be added to the assessable value of the tubes for excise duty purposes. The earlier judicial and appellate position was applied to reject valuation by including the caps, and the assessable value of the aluminium tubes remained limited to the tubes themselves. The refund claim relating to duty paid on the caps was directed to be examined in accordance with law.

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Issues: Whether the cost and charges of plastic caps fitted to extruded aluminium tubes could be included in the assessable value for levy of excise duty.

Analysis: The controversy was treated as concluded by earlier judicial and appellate decisions holding that the plastic caps were manufactured separately and that their fitting to aluminium collapsible tubes did not amount to manufacture of the tubes with the caps for valuation purposes. On that basis, the assessable value of the aluminium tubes could not be enlarged by adding the value of the plastic caps.

Conclusion: The value of the plastic caps fitted to the aluminium collapsible tubes was not includible in the assessable value of the extruded aluminium tubes, and the claim for refund of duty paid on such caps was directed to be considered in accordance with law.

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