1975 (10) TMI 100

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....peal and have also examined the case records. One of the contentions in that since the `Tiklies' or lids were supplied separately and not with the metal containers, their value should not be added to the value of the metal containers which had been supplied earlier. The appellants have admitted that the lids for which demand has been confirmed by the Asstt. Collector had been supplied to the same ....

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....onclusion that the demand of duty on the lids is justified on facts and is correct in law. 2. The next plea is that confirmation of demand under Rule 10A is not justified and in support the judgment of the Supreme Court of India in the case of M/s. Elpbinston Spinning & Weaving Mills have been cited. It is stated that since the lids were removed with the full knowledge of the Central Excis....