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TMI Blog1996 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... The only point for consideration in this appeal filed by M/s. Klas Engineering Pvt. Ltd., Bangalore is whether the cost of the threaded plastic plugs and tear off seals should be included while determining the assessable value of the aluminium bottles. The manufacturers M/s. Klas Engineering Pvt. Ltd. were engaged in the manufacture of aluminium bottles and in some cases as per contract were suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to go ahead with the matter. 3. Shri Vijay Singh, ld. SDR stated that in this case there were Part II prices and as per contract, the manufacturer was required to supply the threaded plastic plugs and tear off seals with their aluminium bottles. In those cases where Part II prices are submitted and these bought out items were supplied, their cost is liable to be included in the value of the al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the open market. The tear off seals are put on the bottles after the contents are filled in. The contents had to be filled by the customers and then alone these tear off seals had to be applied. 6. We also take note of the Tribunal s decision in the case of Coles Tubes (I) Ltd. reported at 1994 (72) E.L.T. 342 (Tribunal) = 1994 (2) RLT 129 wherein the Tribunal had come to a decision that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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