https://www.taxtmi.com/caselaws?id=92569 The Appellate Tribunal upheld the decision of the lower authorities, confirming the classification of the travel goods as suitcases under Heading 4201.10 of the Central Excise Tariff Act, 1985. The judgment emphasized the common understanding of travel goods, noting the similarity in size and usage between suitcases and trunks. The authorities considered the appellants' items to be essentially a type of suitcase, with the only distinguishing feature being the locking mechanism. Therefore, based on various criteria outlined in the Central Excise Rules, the goods were classified as suitcases rather than trunks. en-us Fri, 15 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92569 The Appellate Tribunal upheld the decision of the lower authorities, confirming the classification of the travel goods as suitcases under Heading 4201.10 of the Central Excise Tariff Act, 1985. The judgment emphasized the common understanding of travel goods, noting the similarity in size and usage between suitcases and trunks. The authorities considered the appellants' items to be essentially a type of suitcase, with the only distinguishing feature being the locking mechanism. Therefore, based on various criteria outlined in the Central Excise Rules, the goods were classified as suitcases rather than trunks. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92569