https://www.taxtmi.com/caselaws?id=40669 The value of PP caps was not to be universally added to the assessable value of metal containers for central excise duty where the caps were supplied under separate orders and could be treated as distinct excisable goods. The Government accepted that the containers were complete products by themselves and that the caps were not necessarily integral to them. On that basis, the proposed inclusion of cap value in the container assessment was held unjustified, and the revision was allowed with consequential benefits to the petitioners. en-us Sat, 30 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 11:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40669 The value of PP caps was not to be universally added to the assessable value of metal containers for central excise duty where the caps were supplied under separate orders and could be treated as distinct excisable goods. The Government accepted that the containers were complete products by themselves and that the caps were not necessarily integral to them. On that basis, the proposed inclusion of cap value in the container assessment was held unjustified, and the revision was allowed with consequential benefits to the petitioners. Case-Laws Central Excise Sat, 30 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40669