https://www.taxtmi.com/caselaws?id=81806 Aluminium collapsible tubes fitted with plastic caps were treated as the same container for duty purposes, while the plastic cap was recognised as a separate item for levy under Tariff Item 27. On that reasoning, the demand based on the premise that duty had been paid only on the tubes and not on the tubes with caps could not be sustained. The assessable value was not enlarged by combining the cap with the tube for the impugned demand, and the assessee succeeded. en-us Thu, 07 Mar 1991 00:00:00 +0530 Wed, 29 Jun 2011 10:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81806 Aluminium collapsible tubes fitted with plastic caps were treated as the same container for duty purposes, while the plastic cap was recognised as a separate item for levy under Tariff Item 27. On that reasoning, the demand based on the premise that duty had been paid only on the tubes and not on the tubes with caps could not be sustained. The assessable value was not enlarged by combining the cap with the tube for the impugned demand, and the assessee succeeded. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81806