Tariff classification of multiwall paper sacks falls under the specific bags heading, not the residual entry.

Multiwall paper sacks were treated as tariff goods closer to "bags" than to "containers" for classification purposes, and the terms were read as synonymous in the tariff context. Applying the single-dash and double-dash interpretative scheme to the amended entry that introduced "bags," the specific sub-heading for bags prevailed over the residual heading for other items. The goods were therefore classifiable under Heading 4819.19 rather than Heading 4819.90, and the Revenue's challenge failed.

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Issues: Classification of multiwall paper sacks under Heading 4819.19 or Heading 4819.90 of the Central Excise Tariff Act, 1985.

Analysis: The description of goods was examined in the context of the tariff amendment in which the word "bags" was introduced against the single-dash entry. The meaning of "sack" was treated as closer to "bag" than to "container", and the terms were regarded as synonymous for tariff purposes. Applying the interpretative scheme for single-dash and double-dash entries, the goods were held to fall under the specific sub-heading covering bags, rather than the residual sub-heading for other items.

Conclusion: Multiwall paper sacks are correctly classifiable under Heading 4819.19, not under Heading 4819.90, and the Revenue's challenge fails.

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