https://www.taxtmi.com/caselaws?id=40976 The Government dropped review proceedings concerning the classification of goods manufactured by M/s. Aavaran Limited as Pilfer Proof Caps under the Central Excise Tariff. The Appellate Collector's decision was upheld, classifying the goods under a different tariff item. The Government accepted the assessee's arguments emphasizing the goods were vials, not caps, and did not meet Pilfer Proof Caps specifications. The time bar issue was raised due to the delayed initiation of review proceedings. This case underscores the importance of accurate classification, adherence to specifications, and procedural timelines in review processes under the Central Excise Tariff. en-us Thu, 01 Jan 1981 00:00:00 +0530 Wed, 19 May 2010 10:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40976 The Government dropped review proceedings concerning the classification of goods manufactured by M/s. Aavaran Limited as Pilfer Proof Caps under the Central Excise Tariff. The Appellate Collector's decision was upheld, classifying the goods under a different tariff item. The Government accepted the assessee's arguments emphasizing the goods were vials, not caps, and did not meet Pilfer Proof Caps specifications. The time bar issue was raised due to the delayed initiation of review proceedings. This case underscores the importance of accurate classification, adherence to specifications, and procedural timelines in review processes under the Central Excise Tariff. Case-Laws Central Excise Thu, 01 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40976