1997 (10) TMI 216

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..... G.N. Srinivasan, Member (J)]. - This is an appeal filed by the Department against the decision of the Collector of Customs and Central Excise (Appeals), Mumbai, wherein he had not added the value of the P.P. Caps to the value of the container for arriving at the assessable value of the container under the Central Excise Act. 2. It is the argument of the department that was revealed in the .....

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..... H.P.C.L. is the trading activity could not be accepted and, therefore, the assessing authority i.e. Assistant Collector confirmed the Show Cause Notice. Against that order an appeal was filed before the Collector (Appeals) who held that the FINIT Containers are removed without fitted with P.P. Caps. It was not necessary for the appellants to bring P.P. Caps inside the factory premises to fit on t .....

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..... purchaser's premises. Therefore, the entire product viz. the container with the P.P. Caps have to be taken for consideration of the valuation purpose. 4. We have considered the arguments of Shri Kumar in the absence of the respondent. 5. The grounds of appeal do not state specifically that the value of P.P. Caps should be included for purpose of valuation as the agreement between purch .....

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