9911796707
TMI Blog1983 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against the order of Appellate Collector of Central Excise, Calcutta dated 20-3-1978. Originally the appellant had filed a statutory revision petition before the Government of India against the order of Appellate Collector but after transfer to this tribunal it has been registered as an appeal. 2. The facts leading to this appeal are that the Asstt. Collector issued a show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es manufactured by them and the bottom of the aluminium tubes still remains open so that the customer can fill in the tube and then seal the bottom. The Appellant also asserts that the cap is made from plastic and not of aluminium and that for this reason also its weight should not be added to the weight of aluminium collapsible tubes for the purpose of assessing the specified rated tariff of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be deemed to be aluminium to bring them within the ambit of Item 27. There can be three contentions about the supply of caps along with aluminium tubes. The caps may be supplied on different dates to a customer and actually they will not be produced along with the tubes. Secondly, they may be produced at the same time before the Excise Officer for assessing the Excise duty payable but in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is to be injected inside has to be through this part and then the bottom has to be sealed. In other words, we feel that even by putting the cap on the side of the tube, the container remains incomplete as anything put therein would fall out. We are, therefore, unable to agree with the arguments put forth by Shri Kumar. The interpretation of the definition of containers cannot be stretched to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
