1975 (10) TMI 100 - Commissioner - Central Excise

Summary

The judgment in the case of Commissioner v. Collector of Central Excise, New Delhi (1975) held that lids are integral parts of metal containers, justifying duty on lids even if supplied separately. The demand under Rule 10A was confirmed as the lids had escaped assessment, and Rule 10A was deemed applicable. The appeal was rejected, upholding the duty demand of Rs. 1890.13.