https://www.taxtmi.com/caselaws?id=84912 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. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84912 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. Case-Laws Central Excise Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84912