https://www.taxtmi.com/caselaws?id=166639 Tariff classification of tear-off seals, B.T. caps and vial caps was upheld as pilfer-proof caps because the goods, as described and found on facts, were intended to secure medicinal bottles and would show visible tampering after opening. The demand was also sustained under Rule 9(2), since the appellants failed to produce the classification list or other material showing full disclosure, and prior approved classification did not prevent a fresh departmental view where relevant facts were not established. Alleged different treatment of similar goods by other manufacturers was rejected for lack of proof of identity and comparable assessment. en-us Thu, 13 Oct 1983 00:00:00 +0530 Wed, 29 Oct 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166639 Tariff classification of tear-off seals, B.T. caps and vial caps was upheld as pilfer-proof caps because the goods, as described and found on facts, were intended to secure medicinal bottles and would show visible tampering after opening. The demand was also sustained under Rule 9(2), since the appellants failed to produce the classification list or other material showing full disclosure, and prior approved classification did not prevent a fresh departmental view where relevant facts were not established. Alleged different treatment of similar goods by other manufacturers was rejected for lack of proof of identity and comparable assessment. Case-Laws Central Excise Thu, 13 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166639