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<h1>Customs Appeal: 'Overnighters' & 'Carryons' Taxed, Doctor's Bags Exempt under Notification 182/82</h1> The appeal was partly allowed as 'overnighters' and 'carryons' were classified under T.I. 48A without exemption, while Doctor's bags were considered ... Classification The dispute in the appeal was about the classification of 'overnighters' and 'carryons.' The items were held to be classifiable under T.I. 48A, not eligible for exemption under Notification 182/82. However, Doctor's bags were classified as plastic articles under Notification 182/82, entitling them to exemption. The appeal was partly allowed.