https://www.taxtmi.com/caselaws?id=206885 The assessable value of plastic tubes does not include the value of plastic caps where the caps are separately manufactured and not produced in the same factory as the tubes. The settled valuation principle applied was that such caps are not an integral part of the tubes for assessable value purposes. On the record, however, there was no clear finding whether the caps for the disputed clearances were supplied by customers free of cost and fitted in the appellant's factory. Because the valuation outcome depended on that factual determination, the matter was remitted for a fresh finding by the Commissioner. en-us Wed, 09 Nov 2011 00:00:00 +0530 Mon, 20 Feb 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206885 The assessable value of plastic tubes does not include the value of plastic caps where the caps are separately manufactured and not produced in the same factory as the tubes. The settled valuation principle applied was that such caps are not an integral part of the tubes for assessable value purposes. On the record, however, there was no clear finding whether the caps for the disputed clearances were supplied by customers free of cost and fitted in the appellant's factory. Because the valuation outcome depended on that factual determination, the matter was remitted for a fresh finding by the Commissioner. Case-Laws Central Excise Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206885