https://www.taxtmi.com/caselaws?id=86117 Paper bags were treated as falling outside the specific sub-headings for cartons, boxes, containers and cases under Heading 48.19 because bags are flexible and materially distinct from those fixed-form articles; they were therefore classifiable under the residuary Tariff Heading 4819.90. The Tribunal also followed the Supreme Court precedent cited before it to hold that, after the classification change, a demand could be raised for the limited past period of six months, so the limitation challenge failed. The lower authority's classification and demand were sustained, and the appeal failed on both issues. en-us Mon, 01 Jul 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86117 Paper bags were treated as falling outside the specific sub-headings for cartons, boxes, containers and cases under Heading 48.19 because bags are flexible and materially distinct from those fixed-form articles; they were therefore classifiable under the residuary Tariff Heading 4819.90. The Tribunal also followed the Supreme Court precedent cited before it to hold that, after the classification change, a demand could be raised for the limited past period of six months, so the limitation challenge failed. The lower authority's classification and demand were sustained, and the appeal failed on both issues. Case-Laws Central Excise Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86117