https://www.taxtmi.com/caselaws?id=41158 Classification under Item 42 of the Central Excise Tariff turned on whether the goods were pilfer-proof caps in substance, meaning the seal, strip, or other appendage giving the cap its pilfer-proof character could not be reused after first use. On the material considered, the product was a capsule rather than a pilfer-proof cap, and trade understanding did not treat it as such. The words "all sorts" in Item 42 did not expand the entry to cover goods that were not pilfer-proof by design or accepted commercial description. The goods were therefore outside Item 42. en-us Mon, 20 Aug 1979 00:00:00 +0530 Fri, 21 May 2010 13:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41158 Classification under Item 42 of the Central Excise Tariff turned on whether the goods were pilfer-proof caps in substance, meaning the seal, strip, or other appendage giving the cap its pilfer-proof character could not be reused after first use. On the material considered, the product was a capsule rather than a pilfer-proof cap, and trade understanding did not treat it as such. The words "all sorts" in Item 42 did not expand the entry to cover goods that were not pilfer-proof by design or accepted commercial description. The goods were therefore outside Item 42. Case-Laws Central Excise Mon, 20 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41158