https://www.taxtmi.com/caselaws?id=95846 Multiwall paper sacks were treated as tariff goods closer to "bags" than to "containers" for classification purposes, and the terms were read as synonymous in the tariff context. Applying the single-dash and double-dash interpretative scheme to the amended entry that introduced "bags," the specific sub-heading for bags prevailed over the residual heading for other items. The goods were therefore classifiable under Heading 4819.19 rather than Heading 4819.90, and the Revenue's challenge failed. en-us Fri, 07 Apr 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95846 Multiwall paper sacks were treated as tariff goods closer to "bags" than to "containers" for classification purposes, and the terms were read as synonymous in the tariff context. Applying the single-dash and double-dash interpretative scheme to the amended entry that introduced "bags," the specific sub-heading for bags prevailed over the residual heading for other items. The goods were therefore classifiable under Heading 4819.19 rather than Heading 4819.90, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95846