https://www.taxtmi.com/caselaws?id=86900 The internal tiffin box or vessel placed inside the hotline was treated as an integral component of the composite thermoware product, so its value had to be included in the assessable value. The exemption for aluminium utensils was not available at that stage because the vessel lost separate identity for valuation once it became part of the marketed product. The analogy of a pressure cooker was rejected on the ground that a pressure cooker can function without such an internal vessel, unlike the hotline in issue. On that basis, inclusion of the vessel value in assessable value was upheld and the exemption claim failed. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86900 The internal tiffin box or vessel placed inside the hotline was treated as an integral component of the composite thermoware product, so its value had to be included in the assessable value. The exemption for aluminium utensils was not available at that stage because the vessel lost separate identity for valuation once it became part of the marketed product. The analogy of a pressure cooker was rejected on the ground that a pressure cooker can function without such an internal vessel, unlike the hotline in issue. On that basis, inclusion of the vessel value in assessable value was upheld and the exemption claim failed. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86900