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TMI Blog1981 (1) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of Pilfer Proof Caps falling under Tariff Item 42 of Central Excise Tariff. They also manufacture vial seals which they cleared after payment of duty under item 68 Central Excise Tariff. The Asstt. Collector subsequently held them to be classifiable as pilfer proof caps under Item No. 42 of Central Excise Tariff and asked the assessee to pay the duty short levied on the Vial Seals cleared duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued a show cause notice to the assessee asking them to show cause as to why the order of the Appellate Collector should not be set aside and the order of the Asstt. Collector not restored. The ground for the proposed review are contained in paragraph 4 of the show cause notice. 4. The assessee replied to the show cause notice and also sought a personal hearing. S/Shri V.L. Poonekar Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the contents can be removed from the container i.e. the bottle etc. The impugned goods according to Shri Poonekar are in the nature of vials which are referred to in I.S. specification No. IS: 2123-1977. He relied upon the following case law in support of his arguments that the I.S. specification was very relevant, in the present case. AIR 1963 S.C. 791 = 1977 E.L.T. (J 199) - 1980 E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection which could happen if that particular type of seal was not there. He also brought to the Govt.'s notice the fact that similar goods manufactured by M/s. Supen Enggn. Works, D-126, Ghatkopar Industrial Estate, L.G. Sastri Marg, Ghatkopar, Bombay were being assessed under Item 68 of Central Excise Tariff and not item 42 and he gave a copy of that particular manufacturer's invoice for ready r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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