1996 (1) TMI 201

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....spondents. [Order per : Lajja Ram, Member (T)]. - The only point for consideration in this appeal filed by M/s. Klas Engineering Pvt. Ltd., Bangalore is whether the cost of the threaded plastic plugs and tear off seals should be included while determining the assessable value of the aluminium bottles. The manufacturers M/s. Klas Engineering Pvt. Ltd. were engaged in the manufacture of alumin....

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....d be decided without the presence of the appellants, we decided to go ahead with the matter. 3. Shri Vijay Singh, ld. SDR stated that in this case there were Part II prices and as per contract, the manufacturer was required to supply the threaded plastic plugs and tear off seals with their aluminium bottles. In those cases where Part II prices are submitted and these bought out items were ....

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....the manufacture of plastic plugs and tear off seals and they were purchased from the open market. The tear off seals are put on the bottles after the contents are filled in. The contents had to be filled by the customers and then alone these tear off seals had to be applied. 6. We also take note of the Tribunal's decision in the case of Coles Tubes (I) Ltd. reported at 1994 (72) E.L.T. 342....