TMI Blog1995 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... iled their appeal before the Collector (Appeals) who while setting aside the order of the Assistant Collector held that the subject goods are classifiable under Heading 4818.19. Hence the present appeal by the Revenue. 3. Arguing on behalf of the Revenue Shri Sachdeva, Ld. SDR submitted that the subject items are nothing but flattened or folded cases or boxes and as such they are specific items which come under the domain of the Tariff sub-heading 4818.13. The meaning rendered to the word `Cases in it is nothing but bags and thus the same meaning has been rendered to the word pouches also. Thus the so-called catch covers and pouches do come within the description of cases only. He took us through the Tariff Item 4818.13. The descriptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was relevant for a decision was whether an article in question can be considered as the printed cartons/boxes and after seeing the sample it was held that the same are not printed cartons/boxes. In the instant case the dispute before us is as to whether the said printed catch cover and pouch are cases or not. The Assistant Collector in his adjudication order after referring the dictionary meaning of the word `case given in Chamber s 20th Century that is to say `a covering cover or box or sheath etc. held that the printed catch covers and printed pouches which are used for covering/packing goods can be called as cases alone because of being printed one under Heading 4818.13 and not under 4818.19, since 4818.19 is for unprinted type of item. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes); and - containers assembled or intended to be assembled by means of glue, staples, etc., oil one side only, the construction of the container itself providing the means of forming the other sides, although, where appropriate, additional means of fastening, such as adhesive tape or staples may be used to secure the bottom or lid. The articles of this group may be printed e.g, with the name of the merchant, directions for use, illustrations. Thus, seed packets with pictures of the products and sowing directions, in addition to the name of the firm, or chocolate or cereal packets with pictures for the amusement of children remain c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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