2000 (9) TMI 332

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....dent. [Order per : C.N.B. Nair, Member (T)].- The appellants are manufacturers of aluminium collapsible tubes which were liable to pay Central Excise duty under Item 27 of Central Excise Tariff. The plastic caps for such collapsible tubes were purchased by them from the market and collapsible tubes were sold along with the plastic caps. The impugned order has demanded duty in respect of coll....