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TMI Blog1995 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... t]. These are appeals filed by the department with reference to the orders of the Collector (Appeals). 2. A notice for today s hearing was duly issued by the Registry to the Respondent by Registered A.D. However, neither they have caused any appearance nor is there any other communication requesting adjournment or otherwise before us. 3. In the circumstances, we allowed the ld. D.R. to p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw attention to the tariff item 27(b) which covers only the manufacture of the aluminium namely blades, sheets, circles, strips, shapes and sections in any form or sizes and does not cover seals and caps. 10. In the instant case the product has assumed the shape of Pilfer Proof Caps classifiable under T.I. 42. 11. It was also their contention that the product cannot be classified under T.I. 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompetent authority. A corrigendum can of course be issued but only to correct clerical or typographical error(s) or other error apparent on the face of the record; but a substantive change in decision could only be made in accordance with law. 15. The Ld. Collector (Appeals) is however not correct in restoring the classification to T.I. 27(b) which covers only the type of manufactures specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls were classifiable under item 68 and not 42. 19. In response to our query Ld. D.R. has himself drawn attention to the Tribunal s order in the case of Quality Containers reported in 1987 (27) E.L.T. 539 which shows that aluminium tear off and tear down voil seals are seals and not caps and they are classifiable under item 68 and not item 42. 20. In the absence of any detailed product descript ..... X X X X Extracts X X X X X X X X Extracts X X X X
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