1998 (3) TMI 358 - AT - Central Excise

Summary

The appeal involved whether the cost of PP Caps supplied separately with metal containers is includible in the assessable value. Appellant argued Assistant Collector lacked jurisdiction due to suppression of fact, but Tribunal held otherwise citing relevant case law. Tribunal found PP Caps were intended to be used with the metal containers, so their cost is includible in the assessable value. Appeal was dismissed.