1999 (4) TMI 384

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....he Respondents. [Order per : Gowri Shankar, Member (T)]. - M/s. Metal Prints received from M/s. Collapsible Tubes Corporation aluminium collapsible tubes manufactured by the latter. It subjected these tubes to washing and cleaning and unspecified processes of quality control and screwed as to the necks of each of the tubes a plastic cap. The tubes with the caps were sent out to their buyer manu....

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....crewing of plastic caps on to aluminium tubes by M/s. Metal Prints did not by itself amount to manufacture. The cap was not manufactured by either of the two companies. The screwing is a simple physical process and does not involve a change in either of the two products. In U.O.I. v. Metal Box India Ltd. - 1996 (87) E.L.T. 327, the Supreme Court held that the question whether the cost of caps woul....