https://www.taxtmi.com/caselaws?id=95973 The Appellate Tribunal CEGAT, Mumbai determined that goods described as doctor's briefcases should be classified under sub-heading 10 as briefcases, rather than sub-heading 90. The Tribunal found that the presence of a detachable moulded plastic tray did not alter the essential nature of the goods as briefcases, designed for carrying various items beyond papers. The decision was based on the specific characteristics of the goods and did not set a precedent for the classification of other similar articles. The appeal was dismissed, affirming the classification of the goods as briefcases under sub-heading 10. en-us Fri, 09 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95973 The Appellate Tribunal CEGAT, Mumbai determined that goods described as doctor's briefcases should be classified under sub-heading 10 as briefcases, rather than sub-heading 90. The Tribunal found that the presence of a detachable moulded plastic tray did not alter the essential nature of the goods as briefcases, designed for carrying various items beyond papers. The decision was based on the specific characteristics of the goods and did not set a precedent for the classification of other similar articles. The appeal was dismissed, affirming the classification of the goods as briefcases under sub-heading 10. Case-Laws Central Excise Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95973