https://www.taxtmi.com/caselaws?id=83882 Multiwall paper bags, whether printed or unprinted, were held not to fall within the specific tariff sub-headings for cartons, boxes, containers or cases under Heading 48.18. Those expressions were construed in a narrower, cognate sense, covering rigid or enclosed packing receptacles analogous to cartons and boxes, so flexible paper bags open on one side could not be treated as covered by the specific entries. The later amendment expressly including bags reinforced that they were not then classifiable under the cited sub-headings. They were therefore correctly classified under the residuary sub-heading 4818.90. en-us Fri, 23 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83882 Multiwall paper bags, whether printed or unprinted, were held not to fall within the specific tariff sub-headings for cartons, boxes, containers or cases under Heading 48.18. Those expressions were construed in a narrower, cognate sense, covering rigid or enclosed packing receptacles analogous to cartons and boxes, so flexible paper bags open on one side could not be treated as covered by the specific entries. The later amendment expressly including bags reinforced that they were not then classifiable under the cited sub-headings. They were therefore correctly classified under the residuary sub-heading 4818.90. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83882