1977 (3) TMI 49 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the duty on metal containers and tikklies. The petitioners argued that tikklies are essential parts of containers and should not be charged duty separately. The government ruled that when tin and tikklies are sold together, they are considered containers in an unassembled condition, and duty should be assessed on the total value of the container.