Supreme Court: Tab Seals vs. Pilfer-Proof Caps. Show Cause Notice Annulled. Lower Authorities' Decisions Overturned.

The Supreme Court allowed the appeal, determining that the items in question were tab seals for oil drums, not pilfer-proof caps. The show cause notice seeking duty for a period prior to six months before the notice was annulled, and decisions of lower authorities were overturned. [Case: 1997 (7) TMI 158 - SC]

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The Supreme Court allowed the appeal, stating that the goods were not pilfer-proof caps but tab seals for oil drums. The show cause notice demanding duty for the period before six months preceding the notice was quashed. Judgments of lower authorities were set aside. [Case: 1997 (7) TMI 158 - SC]

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