https://www.taxtmi.com/caselaws?id=89083 For tariff classification, commercial identity and intended use controlled the classification of doctors' cases. Although they resembled brief-cases externally, they were specially designed with internal fittings for medical equipment and were not understood in trade as brief-cases or other specified travel goods. As they did not answer the description in Tariff Item 48A, classification properly fell to the residuary entry under Tariff Item 68, and the assessee's classification was sustained. en-us Mon, 08 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89083 For tariff classification, commercial identity and intended use controlled the classification of doctors' cases. Although they resembled brief-cases externally, they were specially designed with internal fittings for medical equipment and were not understood in trade as brief-cases or other specified travel goods. As they did not answer the description in Tariff Item 48A, classification properly fell to the residuary entry under Tariff Item 68, and the assessee's classification was sustained. Case-Laws Central Excise Mon, 08 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89083