https://www.taxtmi.com/caselaws?id=116400 The Tribunal ruled in favor of the appellants in a case involving the assessment of duty on collapsible aluminium tubes without caps. It was determined that collapsible tubes without caps still qualify as containers chargeable to duty under Tariff Item 27(f), and the value of caps should not be included in the assessable value for duty calculation. The Tribunal set aside the Collector's order, stating that there is no requirement for collapsible tubes to be cleared with caps for duty payment purposes. en-us Tue, 12 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116400 The Tribunal ruled in favor of the appellants in a case involving the assessment of duty on collapsible aluminium tubes without caps. It was determined that collapsible tubes without caps still qualify as containers chargeable to duty under Tariff Item 27(f), and the value of caps should not be included in the assessable value for duty calculation. The Tribunal set aside the Collector's order, stating that there is no requirement for collapsible tubes to be cleared with caps for duty payment purposes. Case-Laws Central Excise Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116400