2003 (6) TMI 272

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..... , for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of pouches and key cases of polyvinyl chloride manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner, that these goods are classifiable as travel goods in Heading 420 .....

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..... ing of the Central Excise Tariff. This is for the reason that Heading 4201 in the Central Excise Tariff significantly deviated from 4202 in the nomenclature. Reproduction below of both these headings makes this clear : Heading 42.02 of the HSN : "Trunks, suit-cases, vanity-cases, executive-cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cas .....

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..... gs, cutlery etc. are included in Heading 42.02. There are in fact specific sub-headings 31, 32 and 39 which refers to "articles of a kind normally carried in the bag or in the handbag". The words of Heading 42.01, however, are "travel goods, handbags and similar container." We do not find that pouches and key cases are travel goods or handbags. They are very different from travel goods or handbag. .....

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