https://www.taxtmi.com/caselaws?id=94059 The assessable value of aluminium collapsible tubes for central excise did not include the value of separately purchased plastic caps sold with the tubes. The issue was treated as settled by an earlier Supreme Court ruling and the Tribunal's prior order, both recognising that the caps were not part of the tubes' assessable value. On that basis, the cap value was excluded from central excise valuation of the tubes, and the appeal succeeded. en-us Fri, 08 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94059 The assessable value of aluminium collapsible tubes for central excise did not include the value of separately purchased plastic caps sold with the tubes. The issue was treated as settled by an earlier Supreme Court ruling and the Tribunal's prior order, both recognising that the caps were not part of the tubes' assessable value. On that basis, the cap value was excluded from central excise valuation of the tubes, and the appeal succeeded. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94059