Assessable value of aluminium bottles excludes separately purchased plastic plugs and tear off seals supplied only in limited cases.

The cost of threaded plastic plugs and tear off seals supplied with aluminium bottles was held not includible in the assessable value of the bottles. The exclusion followed because most bottles were cleared without those items, the plugs and seals were purchased from the market rather than manufactured by the assessee, and the tear off seals were applied only after filling by customers. Reliance was also placed on the principle that the cost of separately procured plastic caps is not part of the value of collapsible tubes.

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Issues: Whether the cost of threaded plastic plugs and tear off seals supplied with aluminium bottles was includible in the assessable value of the bottles.

Analysis: The bottles were mostly cleared without the plugs and seals, and only a small percentage was sold with them. The plugs and seals were not manufactured by the assessee but were purchased from the open market. The tear off seals were applied only after the contents were filled by the customers. The Tribunal also drew support from the decision excluding the cost of plastic caps from the value of collapsible tubes.

Conclusion: The cost of threaded plastic plugs and tear off seals was not includible in the assessable value of the aluminium bottles.

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