2000 (9) TMI 332 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, manufacturers of aluminium collapsible tubes, stating that the price of plastic caps should not be included in the assessable value of the tubes for Central Excise duty. The decision was based on previous case law and the appeal was allowed with consequential relief to the appellants.