https://www.taxtmi.com/caselaws?id=72862 One-time-use aluminium vial seals were held not to be pilfer-proof caps under Item 42 because the tariff contemplated a reusable screw-on closure with a pilfer-proof arrangement, whereas these seals were destroyed on opening and functioned only as seals. The Collector could not depart from a prior classification approved by the Assistant Collector on the same material without invoking review, since no fresh material justified reopening the issue in original proceedings. The consequential duty demand and confiscation were also unsustainable because the clearances were made under the approved classification, there was no suppression or misstatement, and the earlier approval remained operative. en-us Thu, 26 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 15:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72862 One-time-use aluminium vial seals were held not to be pilfer-proof caps under Item 42 because the tariff contemplated a reusable screw-on closure with a pilfer-proof arrangement, whereas these seals were destroyed on opening and functioned only as seals. The Collector could not depart from a prior classification approved by the Assistant Collector on the same material without invoking review, since no fresh material justified reopening the issue in original proceedings. The consequential duty demand and confiscation were also unsustainable because the clearances were made under the approved classification, there was no suppression or misstatement, and the earlier approval remained operative. Case-Laws Central Excise Thu, 26 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72862