https://www.taxtmi.com/caselaws?id=167642 Separate lids supplied later to the same customers were treated as integral parts of metal containers because the containers were not complete until the lids were provided; duty therefore applied to the containers with the lids, and the timing of supply did not affect levy. The demand was also sustained under Rule 10A because the matter was treated as escaped assessment rather than a mere short levy caused by inadvertence, error, or misstatement. Non-disclosure of the later supply of lids supported invocation of Rule 10A, and the duty demand was upheld on both grounds. en-us Fri, 03 Oct 1975 00:00:00 +0530 Sat, 27 Dec 2014 13:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167642 Separate lids supplied later to the same customers were treated as integral parts of metal containers because the containers were not complete until the lids were provided; duty therefore applied to the containers with the lids, and the timing of supply did not affect levy. The demand was also sustained under Rule 10A because the matter was treated as escaped assessment rather than a mere short levy caused by inadvertence, error, or misstatement. Non-disclosure of the later supply of lids supported invocation of Rule 10A, and the duty demand was upheld on both grounds. Case-Laws Central Excise Fri, 03 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167642