1994 (6) TMI 17

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..... to extruded aluminium tubes for the purpose of determining the assessable value for levy of excise duty. 2. Learned counsel for the petitioners submits that the above controversy stands concluded by a decision of this court in OOCJ Appeal No. 887 of 1988 in Writ Petition No. 1249 of 1980 (Union of India v. M/s. Impact Containers Pvt. Ltd.) dated 27th September, 1991 and the decision of the Appe .....

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..... as dismissed. The Appellate Tribunal, in its order, had held that the fitting of plastic caps on aluminium collapsible tubes did not amount to manufacture. It further held that aluminium collapsible tubes were liable to duty without the plastic caps because these caps are manufactured separately. 4. In view of the above we hold that the value of plastic caps fitted to the aluminium collapsible t .....

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