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of <h1>Tribunal rules in favor of appellants on 'pilferproof lids' classification under sub-heading 8309.20</h1> The appellate tribunal allowed the appeal, ruling in favor of the appellants regarding the classification of 'pilferproof lids' under sub-heading 8309.20. ... Demand - Limitation The appellate tribunal allowed the appeal regarding the classification of 'pilferproof lids' under sub-heading 8309.20, rejecting the revenue's claim of misdeclaration and extended period for duty recovery. The tribunal held that the intention to evade duty was not established and ruled in favor of the appellants based on previous judgments. The appeal was allowed with consequential relief.
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