Tariff classification follows domestic heading language, and PVC pouches were held outside travel goods and under plastics classification.

PVC pouches and key cases were analysed for tariff classification under competing headings for travel goods and articles of plastics. The goods were found not to be travel goods, handbags, or similar containers within Heading 4201.90, because a broad reading of that heading could not extend to such items. The tribunal also held that reliance on HSN Explanatory Notes was misplaced where the domestic tariff wording materially differed from the HSN. Applying the plain language of the Central Excise Tariff, the goods were correctly classified under Heading 3926.90 as other articles of plastics, in favour of the assessee.

---

---

Issues: Whether pouches and key cases of polyvinyl chloride are classifiable as travel goods under Heading 4201.90 of the Central Excise Tariff or as other articles of plastics under Heading 3926.90.

Analysis: Heading 42.02 of the HSN covers trunks, cases, bags and similar containers used in or related to travel, whereas Heading 42.01 of the Central Excise Tariff refers to travel goods, handbags and similar containers. The goods in question, namely key cases and pouches, are not travel goods or handbags, nor are they similar to either. Even a wide reading of the expression similar containers does not bring such items within Heading 4201. The reliance placed on the HSN Explanatory Notes was misplaced because the wording of Heading 4201 in the Central Excise Tariff materially differed from the corresponding HSN heading. On their plain meaning, the goods were more appropriately covered by Heading 3926.90.

Conclusion: The goods are not classifiable under Heading 4201.90 and are correctly classifiable under Heading 3926.90, in favour of the assessee.

Ratio Decidendi: Where the tariff wording differs materially from the HSN, classification must follow the language of the domestic tariff heading and goods cannot be brought within a heading by an overly expansive reliance on HSN explanatory notes.

---