Pilfer-proof cap classification turns on trade understanding and reusable seal characteristics; capsules were excluded from Item 42.

Classification under Item 42 of the Central Excise Tariff turned on whether the goods were pilfer-proof caps in substance, meaning the seal, strip, or other appendage giving the cap its pilfer-proof character could not be reused after first use. On the material considered, the product was a capsule rather than a pilfer-proof cap, and trade understanding did not treat it as such. The words "all sorts" in Item 42 did not expand the entry to cover goods that were not pilfer-proof by design or accepted commercial description. The goods were therefore outside Item 42.

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Issues: Whether the assessee's product could be classified as "pilfer proof caps" under Item 42 of the Central Excise Tariff.

Analysis: The decisive test was whether the goods answered the description of pilfer-proof caps, namely whether the seal, strip, or other appendage giving the cap its pilfer-proof character could not be reused after first use. On the material before the authority, the product was a capsule and not a pilfer proof cap, and even the trade did not regard it as such. The description in Item 42, including the words "all sorts", did not enlarge the entry so as to include goods that were not pilfer-proof in substance or by accepted trade understanding.

Conclusion: The goods did not fall within Item 42 of the Central Excise Tariff and the order in appeal was held to be correct in law.

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