https://www.taxtmi.com/caselaws?id=53111 The Tribunal ruled that plastic caps supplied with plastic tubes for toothpaste packaging are accessories and not integral parts, following precedents that accessories should not be included in the assessable value for duty purposes. The decision set aside the Commissioner's order, rejecting the proposal to add the cost of caps to the assessable value of the tubes, thereby allowing the appeal. en-us Tue, 03 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 10:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53111 The Tribunal ruled that plastic caps supplied with plastic tubes for toothpaste packaging are accessories and not integral parts, following precedents that accessories should not be included in the assessable value for duty purposes. The decision set aside the Commissioner's order, rejecting the proposal to add the cost of caps to the assessable value of the tubes, thereby allowing the appeal. Case-Laws Central Excise Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53111