https://www.taxtmi.com/caselaws?id=107608 PVC pouches and key cases were analysed for tariff classification under competing headings for travel goods and articles of plastics. The goods were found not to be travel goods, handbags, or similar containers within Heading 4201.90, because a broad reading of that heading could not extend to such items. The tribunal also held that reliance on HSN Explanatory Notes was misplaced where the domestic tariff wording materially differed from the HSN. Applying the plain language of the Central Excise Tariff, the goods were correctly classified under Heading 3926.90 as other articles of plastics, in favour of the assessee. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107608 PVC pouches and key cases were analysed for tariff classification under competing headings for travel goods and articles of plastics. The goods were found not to be travel goods, handbags, or similar containers within Heading 4201.90, because a broad reading of that heading could not extend to such items. The tribunal also held that reliance on HSN Explanatory Notes was misplaced where the domestic tariff wording materially differed from the HSN. Applying the plain language of the Central Excise Tariff, the goods were correctly classified under Heading 3926.90 as other articles of plastics, in favour of the assessee. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107608