1998 (11) TMI 220

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.... the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the inclusion of the value of the plastic cap while arriving at the assessable value of the aluminium collapsible tubes. The respondents are M/s. Multipiex Packaging Pvt. Ltd. The respondents have prayed for decision on merits. In their written submissions they have referr....

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....wherein the Hon'ble Supreme Court has observed that whether cap forms part of the tube cleared and sold by the assessee or not, was a question of fact to be decided in a given case and no generalisation was possible. He submitted that in a case where the tubes are cleared with the cap, their cost was to be taken into account in their cost and the capping charges were to be taken into account while....

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....that in the grounds of appeal also, this factual aspect of the matter had not been disputed. In para 3 of the ground of appeal, it has been admitted that the Aluminium collapsible tubes were removed in uncapped condition from M/s. Multiplex Packaging Pvt. Ltd. to M/s. Slam Wear Pvt. Ltd. their sister concern. We are not concerned with the relationship as it has been admitted by the Revenue that in....