2005 (7) TMI 481

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....t. Shri S.M. Tata, DR, for the Respondent. [Order per : K.C. Mamgain, Member (T)].- The appellants are manufacturer of Collapsible Aluminium Tubes falling under Tariff Item 27(f) of the Central Excise Tariff. They were selling these collapsible tubes without caps to the customers. They were sending these collapsible tubes for capping to M/s. Metcon, another partnership company adjacent to....

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....aps. Aluminium collapsible tube is also container and the appellants accordingly cleared it on payment of duty. Therefore, if they are asked to pay duty after adding the value of caps, is not correct in law. He relied on the decision of the Tribunal in the case of A.Z. Metal Industries Pvt. Ltd. v. CCE, reported in 1992 (62) E.L.T. 724, where it was held that value of plastic caps fitted to alumin....