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1996 (10) TMI 75 - SC - Central ExciseWhether the cap forms part of the tube cleared and sold by the respondent, or not? Held that:- This is a question of fact to be decided in a given case and no generalisation is possible. There has been no investigation of this factual aspect in this case because the respondent rushed to the High Court soon after receiving the demand notice. Moreover, the said decision was rendered prior to the decisions of this Court in Bombay Tyre International and Madras Rubber Factory Limited. We do not, however, express any opinion on the correctness or otherwise of the said decision of the Tribunal in Metal Box of India Ltd. [1983 (3) TMI 258 - CEGAT, NEW DELHI]. The proper course in the circumstances is to leave the matter to be gone into and determined by the appropriate authority in charge of approving the price list. The authority shall decide the said question after ascertaining the relevant facts and in the light of the law declared by this Court. The appeal is accordingly allowed and the judgment of the learned Single Judge and the Division Bench of the Bombay High Court is set aside subject to the direction that insofar as the inclusion of the value of the plastic caps in the value of the extruded tubes is concerned, the matter shall be gone into and determined by the authorities under the Act in accordance with law.
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