1997 (7) TMI 255 - AT - Central Excise

Summary

The Appellate Tribunal upheld the decision of lower authorities regarding the inclusion of the value of the tiffin box inside the insulated products 'hotline' in the assessable value. The tribunal dismissed the appeal, stating that the tiffin box is an integral part of the product and cannot be exempted from duty. An analogy with pressure cookers was also rejected.