https://www.taxtmi.com/caselaws?id=72634 One-time-use aluminium tear-off and tear-down vial seals were held not to be pilferage-proof caps because they functioned as seals, not reusable screw-on closures, and therefore fell outside Tariff Item 42. The text also states that an earlier classification of the same product could not be displaced on identical facts without resort to the prescribed review mechanism, and that duty could not be demanded where clearances followed the existing classification and there was no suppression or misstatement. Confiscation was likewise described as unwarranted because no statutory contravention was shown. The appeal was allowed and the Collector's order set aside. en-us Thu, 11 Dec 1986 00:00:00 +0530 Fri, 20 May 2011 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72634 One-time-use aluminium tear-off and tear-down vial seals were held not to be pilferage-proof caps because they functioned as seals, not reusable screw-on closures, and therefore fell outside Tariff Item 42. The text also states that an earlier classification of the same product could not be displaced on identical facts without resort to the prescribed review mechanism, and that duty could not be demanded where clearances followed the existing classification and there was no suppression or misstatement. Confiscation was likewise described as unwarranted because no statutory contravention was shown. The appeal was allowed and the Collector's order set aside. Case-Laws Central Excise Thu, 11 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72634