https://www.taxtmi.com/caselaws?id=160022 Duty-paid plastic caps fitted to aluminium collapsible tubes were not includible in the assessable weight of the tubes under Item 27 of the Central Excise Tariff. The caps retained their independent identity as plastic components, and mere attachment to the tube did not make them part of the aluminium container or convert their character. The tariff entry could not be expanded to treat separate plastic caps as part of the container, and Explanation (2) was inapplicable because the case did not involve alloy or mixed-metal composition. Accordingly, the weight of the caps was excluded from assessment and the duty demand failed. en-us Wed, 09 Mar 1983 00:00:00 +0530 Sat, 07 Dec 2013 11:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160022 Duty-paid plastic caps fitted to aluminium collapsible tubes were not includible in the assessable weight of the tubes under Item 27 of the Central Excise Tariff. The caps retained their independent identity as plastic components, and mere attachment to the tube did not make them part of the aluminium container or convert their character. The tariff entry could not be expanded to treat separate plastic caps as part of the container, and Explanation (2) was inapplicable because the case did not involve alloy or mixed-metal composition. Accordingly, the weight of the caps was excluded from assessment and the duty demand failed. Case-Laws Central Excise Wed, 09 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160022