https://www.taxtmi.com/caselaws?id=41672 Tariff expressions in excise law must be construed in their trade and commercial sense from the viewpoint of the relevant purchaser class, not the ultimate consumer. Applying that test, caps that can be removed and refitted with skill without leaving an obvious trace are not "pilferproof" caps within Item 42 of the First Schedule to the Central Excises and Salt Act, 1944. On the facts, the caps were found to be easily removable and refittable, so they did not afford the protection contemplated by the tariff entry. The finding that they were excisable as pilferproof caps was set aside in favour of the assessee. en-us Wed, 27 Feb 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41672 Tariff expressions in excise law must be construed in their trade and commercial sense from the viewpoint of the relevant purchaser class, not the ultimate consumer. Applying that test, caps that can be removed and refitted with skill without leaving an obvious trace are not "pilferproof" caps within Item 42 of the First Schedule to the Central Excises and Salt Act, 1944. On the facts, the caps were found to be easily removable and refittable, so they did not afford the protection contemplated by the tariff entry. The finding that they were excisable as pilferproof caps was set aside in favour of the assessee. Case-Laws Central Excise Wed, 27 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41672