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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Allowed: Duty on Aluminium Collapsible Tubes with Plastic Caps Not Sustainable</h1> The appeal was allowed as the demand for duty on aluminium collapsible tubes fitted with plastic caps was found unsustainable based on Supreme Court and ... Valuation The appeal was against an order passed by the Additional Collector of Central Excise, Bombay-II regarding duty liability on aluminium collapsible tubes fitted with plastic caps. The appellants were not liable to pay duty on tubes fitted with caps as per Supreme Court and CEGAT decisions. The demand for duty was found unsustainable, and the appeal was allowed.

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