1996 (1) TMI 201 - AT - Central Excise

Summary

The appeal was filed by M/s. Klas Engineering Pvt. Ltd. to determine if the cost of threaded plastic plugs and tear off seals should be included in the assessable value of aluminium bottles. The company supplied bottles with plugs and seals but did not manufacture them. The Tribunal decided that the cost of these items should not be included in the value of the bottles. The appeal was allowed.