https://www.taxtmi.com/caselaws?id=43866 Plastic caps fitted to extruded aluminium collapsible tubes were treated as separately manufactured items, so their cost could not be added to the assessable value of the tubes for excise duty purposes. The earlier judicial and appellate position was applied to reject valuation by including the caps, and the assessable value of the aluminium tubes remained limited to the tubes themselves. The refund claim relating to duty paid on the caps was directed to be examined in accordance with law. en-us Fri, 10 Jun 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43866 Plastic caps fitted to extruded aluminium collapsible tubes were treated as separately manufactured items, so their cost could not be added to the assessable value of the tubes for excise duty purposes. The earlier judicial and appellate position was applied to reject valuation by including the caps, and the assessable value of the aluminium tubes remained limited to the tubes themselves. The refund claim relating to duty paid on the caps was directed to be examined in accordance with law. Case-Laws Central Excise Fri, 10 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43866