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TMI Blog1994 (12) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 4818.12 for printed bags, and sub-heading 4818.19 for unprinted bags. 2. The ld. Collector has held that sub-heading 4818.12 is not stretchable beyond the scope of Heading 48.18 because it is only a sub-classification. He has held that the impugned product is no doubt a kind of container, as the appellants have claimed as per the "glossary of packing terms" or the publication of "small industry research institute", but being flexible or non-rigid bags, they do not fit the description such as in cartons, boxes, containers and cases (including flattened or folded boxes and flattened or folded cartons). He has further held that the group of products covered by 48.18 clearly excludes non-rigid containers like bags, because it refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clopedia of Packaging Technology" by Marilyn Bakker; as appearing in "Glossary of Packaging Terms" Sixth Edition complied and published by "The Packaging Institute International, 20 Summer Street, Stamford, Connecticut 06901" and of the term `Rigid Paper Container' as appearing in IS:7186-1973 of Indian Standard Glossary of Terms Relating to Paper and Flexible Packaging. He submitted that by reading these definitions it is very clear that bag is a container. He argued that between single dash heading 4818.10 & 4818.90; the specific entry is 4818.10, as 4818.90 is a residuary one. He again contended that likewise Double dash sub-heading 4818.12 is very specific, as a container made out of a material specified in that sub-heading cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticks 4818.12 - Printed cartons, boxes, containers and cases, made wholly out of paper or paperboard of heading No. or sub-heading No. 48.04, 4805.11, 4805.19, 4807.92, 48.08 or 4811.10 as the case may be 4818.13 - Other printed cartons, boxes and cases 4818.19 - Other 4818.20 - Toilet tissues, handkerchiefs and cleansing tissues of paper 4818.90 - Other". The IS : 7186-1973 in para 2.129 defines : Rigid Paper Container as "A paper container that is supplied open, rigid and nested having a reinforced base and made mainly grease proof and vegetable Parchment papers for the packing of such commodities as edible fats". The definition of the term `bag' at page 218 of 1985 Annual Book of ASTM Standards given is as follows : "bag, n - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .9 kg.). Super market carry out bags are not included here". The definition of the term `container' at page 46 of `Glossary of Packaging Terms' reads : "Container. (1) In general any receptacle or enclosure used in packaging and shipping (2) Relatively large, reusable enclosures to be fitted with smaller packages and discrete objects, to consolidate shipments and allow transport on railway flat cars, flat bed trailers, aircraft, in ships' hold or as deck loads etc". The definition of "rigid container" and "rigid paper container" at page 195 is as follows : "rigid container. (1) A package or container made of relatively unyielding materials that require tools and power of high temperatures to change their configuration, chiefly metals or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o boxes and cartons, that is, as enclosed receptacle, which can be used for storage and transportation of articles. Now it is to be seen as to whether multiwall paper bags fall within the term `container'. Although the definition of the term does state that the bag is used for packaging purpose and that it is defined as a non-rigid paper container, but yet in the context of the ruling of Hon'ble Supreme Court, bags, do not fall in line with boxes and cartons. The Hon'ble Supreme Court has also observed as noted in the para 9 as "It is well accepted canon of statutory construction that when two or more words which are susceptible of analogous meaning or coupled together they are understood to be used in the cognate sense". It follows that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J) 9. [Assent per : S.K. Bhatnagar, Vice President]. - With due respects to Hon'ble Member (J) my views and orders are as follows : 10. I observe that bags including paper bags (whether multiwalled or not and printed or not) are undoubtedly and indisputably containers but in view of the Hon'ble Supreme Court's judgment in the case of G. Claridge's and Company Ltd. (supra) what we have to really see in as to whether the multiwalled paper bags in question were containers of a type covered by heading 4818.12. Learned Counsel has forciably argued that paper cartons or these kraft paper cartons for that matter cannot be rigid and therefore inclusion of containers etc. made of such material show that rigidity or flexibility is not a crit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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