2004 (8) TMI 196

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....ered the issues. It is found - (a)     On 1-10-1994, a vehicle was intercepted with a consignment of plastic caps, CCC-250 gms, total 69,000 pcs, being transported on a transfer note from Colgate Palmolive (India) Ltd., to the appellants, an assessee who was manufacturing and supplying Multi Layer Laminated Plastic tubes to pack toothpaste to M/s. Colgate Palmolive (India) Ltd....

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....e order and allowed department's appeal. Hence this appeal. 2. After hearing both sides & considering the material and submission it is found - (a)     the value of caps for such tubes, was found to be not to be included as per the decision of the Tribunal, in Col. Tubes (P) Ltd. [1994 (72) E.L.T. 342 Trib.] on the grounds that the 'Plastic Cap' was an accessory; caps for suc....

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....so, in the case of Col. Tubes (P) Ltd., clearance was after 7-4-1990; therefore the finding of the Commissioner of non-applicability of the decision under New Central Excise Tariff 1985 is also not to be upheld. (b)     The learned DR relies upon the decision of Burn Standard Co. Ltd. [1992 (60) E.L.T. 671 (S.C.] to plead the addition of such free supply of "Caps" value. On co....