1983 (3) TMI 258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Appellant Shri Mahesh Kumar, SDR, for the Respondent ORDER This appeal is directed against the order of Appellate Collector of Central Excise, Calcutta dated 20-3-1978. Originally the appellant had filed a statutory revision petition before the Government of India against the order of Appellate Collector but after transfer to this tribunal it has been registered as an appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... already duty paid, from the market. They simply attach these caps to the aluminium collapsible tubes manufactured by them and the bottom of the aluminium tubes still remains open so that the customer can fill in the tube and then seal the bottom. The Appellant also asserts that the cap is made from plastic and not of aluminium and that for this reason also its weight should not be added to the we....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dmitted fact that the caps are made from plastic, while collapsible tubes from aluminium. The plastic cannot be deemed to be aluminium to bring them within the ambit of Item 27. There can be three contentions about the supply of caps along with aluminium tubes. The caps may be supplied on different dates to a customer and actually they will not be produced along with the tubes. Secondly, they may ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e find that the bottoms of all the collapsible tubes are open. Obviously they have to be so as the stuff which is to be injected inside has to be through this part and then the bottom has to be sealed. In other words, we feel that even by putting the cap on the side of the tube, the container remains incomplete as anything put therein would fall out. We are, therefore, unable to agree with the arg....