9911796707
TMI Blog1998 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... T.I. 48A which reads as under : "Travel goods, the following namely : Suit cases, Brief cases, Vanity bags and Vanity cases all sorts" 2. Shri A.K. Madan, learned DR submits that the item in question is nothing but a sort or type of brief case. There is no difference in appearance between any brief-case and the item in dispute, although inside the brief-case, there may be special compartments for keeping equipment such as Blood Pressure equipments, syringes etc. He submits that these being travel goods, that could be carried from place to place, they are covered by Tariff Item 48A which is a specific entry not by Tariff Item 68 which is a residuary entry, which can be applied only if no other item covers a product. He also submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as dealt with the different items in great detail in the order from para 4 onwards. He has referred to various dictionary meanings of `brief-case' and has held that the doctor's cases are specially designed for doctors only and the structure and design and the medical apparatus and contents and the class of customers, are all different between these products. The price factor which distinguishes doctor's cases from brief-cases, has also been noted by him in his order. There is nothing to show that in commercial or trade understanding, doctor's cases are recognised or regarded as brief-cases. We agree with the learned Counsel that the doctor's cases are not of the type or class covered under T.I. 48 and are rightly held under T.I. 68. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he item was a type or variety of brief case. The discussion on `travel goods' is also required to be confined inasmuch as only specified type of travel goods are covered. A doctor's case although it may be carried by him would hardly qualify as travel goods because the type of travel goods covered by Item 48 are suit cases, vanity bags and vanity cases and normally the doctor's case is even otherwise carried by the doctor from the dispensary to home for visiting patients and does not come under the normal understanding of travel goods. Therefore, whichever way we may look at it, the item is neither a brief case as commonly understood nor does it fall in the category of travel goods. In the circumstances, it has to be necessarily consigned t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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