https://www.taxtmi.com/caselaws?id=89963 Overnighters and carryons were treated as oversized brief cases used for short-stay clothing and articles, with the difference from brief cases and suit cases held to be only size and nomenclature. On that wide reading of Tariff Item 48A, they fell within that entry, so the exemption meant for articles of plastic under Tariff Item 68 was unavailable. Doctor's bags, however, were treated as plastic moulded luggage covered by the exemption notification, and the benefit was available to them. The stated principle is that goods answering a specific tariff description cannot claim an exemption confined to another tariff item, while goods within the notification's coverage remain eligible for its benefit. en-us Wed, 20 Jan 1999 00:00:00 +0530 Sat, 01 Oct 2011 14:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89963 Overnighters and carryons were treated as oversized brief cases used for short-stay clothing and articles, with the difference from brief cases and suit cases held to be only size and nomenclature. On that wide reading of Tariff Item 48A, they fell within that entry, so the exemption meant for articles of plastic under Tariff Item 68 was unavailable. Doctor's bags, however, were treated as plastic moulded luggage covered by the exemption notification, and the benefit was available to them. The stated principle is that goods answering a specific tariff description cannot claim an exemption confined to another tariff item, while goods within the notification's coverage remain eligible for its benefit. Case-Laws Central Excise Wed, 20 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89963