TaxTMI 
TaxTMI 
1986 (12) TMI 134
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....ps they were claiming exemption under Notification 83/83 and in respect of the other aluminium vial seals they were claiming exemption under Notification 77/83. In respect of these aluminium vial seals the department had a doubt on the classifiability under TI 68 but, subsequently, the Assistant Collector under order dated 8-10-1980 settled their classification under TI 68 CET. 2. After a visit of their factory on 21-1-1985 during the course of which 3,31,000 pieces of tear off and tear down vial seals were seized under the belief that they are classifiable under TI 42 CET and not under TI 68 CET. Action was initiated by issue of notice dated 6-6-1985. It was alleged that as these seals had been manufactured and cleared without paym....
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....imilar to the product in question; (iv) the classification of the product having been approved by the Assistant Collector the same cannot in law be disturbed by the Collector except by way of proceeding in review; (v) the Collector had no jurisdiction to confirm the demand under Section 11-A of the Act as it then stood; (vi) the confiscation of the goods was in any event not called for; and (vii) the demand as confirmed in any event in excess of the period prescribed in Section 11-A of the Act. 6. As mentioned earlier there is no dispute regarding the classifiability under TI 42 CET of the screw down caps manufactured by the appellants which they themselves have classified ....
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....t this stage to extract the definition of not merely pilfer proof caps but other definitions also thereon. They are : Bung - a fitting used to seal a sheet-metal container, usually a metal plug provided with threads to fit a screwed flange. Cap - A light gauge metal or plastic cover used to seal the neck or opening of a container. Inner Seal - Refers to paper, foil or cork used to line the inside of a general line cap closure. Lid - The detachable closure component defined precisely by qualification, for example, slip lid, screw, cap, etc. Pilfer proof caps - Screwed on closure with integral pilfer proof arrangements. Plug - A metal stamping fitted into a neck or orifice. Screw Cap - A screw-on (rolled thread) cap incor....
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....d used in the entry such an argument cannot be accepted. He says that as TI-42 is worded the presence or absence of washer and other fittings would not be material and therefore the seal even without the rubber plug beneath the same would still be a pilfer proof cap. We are unable to accept this contention. The washer or other fittings referred to in the entry, in our opinion refer to the inner seals of paper, file, or cork used to line the inside of a cap closure. The case before us is rubber plug would be the cap and not the washer or other fittings in order to entitle the seal itself to be called a cap. 11. Shri Naik relies upon two earlier decisions of this Tribunal, both of which have been referred to and relied upon by the Col....
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....rs to us that the ratio of the said decision, which dealt with cap seals for drums, should not be taken to apply to the facts of the instant case. 12. In the light of the above discussion we are satified that the tear off and tear down vial seals manufactured by the appellants and which are the subject matter of the present appeal, would not be pilferage proof cap for the purposes of levy of duty under Tl-42 CET. 13. Shri Laxmikumaran further contended that in any event the order of the Collector must fail on two grounds. The first was that the Collector had no jurisdiction to go into the matter since the Assistant Collector had already once gone into the matter and given a finding that these seals are to be classified under....
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....e 6 of the Central Excise Rules the Collector may perform of or any other duties or exercise of or any other powers assigned to an officer under the Central Excise Rules this empowering of the Collector would relate only to powers exercisable by any other officer under the Rules and not under the Act. Shri Naik contends that it is a well recognised principle of administrative law that what a subordinate could do his superior could always do. He, therefore, contends that what an Assistant Collector could do under the provision of the Act the Collector as his supervisor could also do. We are unable to accept this proposition in the absence of any provision in the Act itself, as distinguished from the provision in the Rules, to this effect. Th....