2005 (7) TMI 481

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..... r (T)].- The appellants are manufacturer of Collapsible Aluminium Tubes falling under Tariff Item 27(f) of the Central Excise Tariff. They were selling these collapsible tubes without caps to the customers. They were sending these collapsible tubes for capping to M/s. Metcon, another partnership company adjacent to the factory of the appellant on the direction of customer. One of the partners o .....

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..... leared it on payment of duty. Therefore, if they are asked to pay duty after adding the value of caps, is not correct in law. He relied on the decision of the Tribunal in the case of A.Z. Metal Industries Pvt. Ltd. v. CCE, reported in 1992 (62) E.L.T. 724, where it was held that value of plastic caps fitted to aluminium collapsible tubes not includible while determining assessable value of tubes, .....

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