2005 (2) TMI 681

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..... Shri Bidhan Chandra, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The stay application arose out of the order of Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority demanding a sum of Rs. 51,63,623/- towards the differential duty payable on the revised value arrived at for the metal containers manufactured and cleared by the ....

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....container or not is covered by the several decisions of the Tribunal in Essel Packaging Ltd. v. Commissioner of Central Excise, Mumbai [2004 (174) E.L.T. 265] the Tribunal held that caps of Toothpaste tubes are accessories. In the case of Shalimar Tubes & Industries Ltd. v. Union of India [1994 (74) E.L.T. 520 (Bom.)], the Hon'ble Bombay High Court held that the value of plastic caps are not to be....