9911796707
TMI Blog2004 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... ues. It is found - (a) On 1-10-1994, a vehicle was intercepted with a consignment of plastic caps, CCC-250 gms, total 69,000 pcs, being transported on a transfer note from Colgate Palmolive (India) Ltd., to the appellants, an assessee who was manufacturing and supplying Multi Layer Laminated Plastic tubes to pack toothpaste to M/s. Colgate Palmolive (India) Ltd., after capping the tubes with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. Hence this appeal. 2. After hearing both sides considering the material and submission it is found - (a) the value of caps for such tubes, was found to be not to be included as per the decision of the Tribunal, in Col. Tubes (P) Ltd. [1994 (72) E.L.T. 342 Trib.] on the grounds that the 'Plastic Cap' was an accessory; caps for such tubes were not accepted to be integral part as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was after 7-4-1990; therefore the finding of the Commissioner of non-applicability of the decision under New Central Excise Tariff 1985 is also not to be upheld. (b) The learned DR relies upon the decision of Burn Standard Co. Ltd. [1992 (60) E.L.T. 671 (S.C.] to plead the addition of such free supply of "Caps" value. On considering that case, it is found, that in that case the free supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. Obviously the printing was integral to the bottles in that case and that case would therefore not be also applicable. In any case, the finding of the Tribunal, which have been upheld in appeal by SC, for "Cap" being an accessory appears to have been not noticed by that bench. 3. In view of the above findings, no merits are found in the order of the Commissioner (Appeals). The same is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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