https://www.taxtmi.com/caselaws?id=41119 Tikklies supplied with metal containers were treated as part of the containers for central excise assessment because the tariff definition extended containers to articles in assembled or unassembled condition. As the tikklie served as the closing part of the container and was sold with the tin, the container and tikklie formed a single assessable unit. Their combined value was therefore includible in the assessable value for duty purposes, and duty was payable on the total value when cleared together. en-us Sat, 19 Mar 1977 00:00:00 +0530 Fri, 21 May 2010 11:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41119 Tikklies supplied with metal containers were treated as part of the containers for central excise assessment because the tariff definition extended containers to articles in assembled or unassembled condition. As the tikklie served as the closing part of the container and was sold with the tin, the container and tikklie formed a single assessable unit. Their combined value was therefore includible in the assessable value for duty purposes, and duty was payable on the total value when cleared together. Case-Laws Central Excise Sat, 19 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41119